TY - BOOK AU - Racaza, Concepcion Rasalan. TI - Auditing theory for students & practice guide for auditors SN - 9789719919186 AV - HF 5667 .R114 2011 PY - 2011/// CY - Manila PB - GIC Enterprises KW - Auditing KW - sears N1 - Auditing theory for students and practice guide for auditors N2 - This book Auditing Theory for Students and Practice Guide for Auditors maintains the traditional features of the earlier editions: concepts balanced with practical applications, focus notes, and summary of key points. We have also updated the book for current auditing standards and appropriate real world. This book has made full use of the latest provision of the Philippines Standards on Auditing (PSA) and other pronouncements of the Auditing and Assurance Services Council. From the Preface ER -