TY - BOOK AU - Salosagcol, Jekell G. AU - Tiu, Michael AU - Hermosilla, Roel TI - Auditing theory : : a guide in understanding the AASC pronouncement / SN - 9710489428 U1 - FIL 657 Sa3a 2009 PY - 2009/// CY - Manila : PB - CRC-ACE Review School, KW - Auditing ER -