MARC details
| 000 -LEADER |
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| fixed length control field |
03815nam a2200349 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20230707095155.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
210107b ||||| |||| 00| 0 eng d |
| 040 ## - CATALOGING SOURCE |
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| Transcribing agency |
CvSU Main Campus Library |
| 041 0# - LANGUAGE CODE |
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| Language code of text/sound track or separate title |
eng |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
657 |
| Item number |
Al1 2022 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Alcedo, Kelvinn U. |
| 9 (RLIN) |
36138 |
| Relator term |
author |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Audit evidence collection during the time of pandemic : |
| Remainder of title |
external auditors' perception / |
| Statement of responsibility, etc. |
by Kelvinn U. Alcedo, Alliah Nicole B. Honrada and Ma. Angelica R. Valencia. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Indang, Cavite : |
| Name of publisher, distributor, etc. |
Cavite State University- Main Campus, |
| Date of publication, distribution, etc. |
2022. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xvii, 73 pages : |
| Other physical details |
illustrations ; |
| Dimensions |
28 cm |
| 336 ## - CONTENT TYPE |
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| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
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| Source |
rdamedia |
| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
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| Source |
rdacarrier |
| Carrier type term |
volume |
| 500 ## - GENERAL NOTE |
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| General note |
Thesis (Bachelor of Science in Accountancy) Cavite State University. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographical references. |
| 508 ## - CREATION/PRODUCTION CREDITS NOTE |
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| College and Department |
College of Economics, Management, and Development Studies (CEMDS) |
| 520 3# - SUMMARY, ETC. |
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| Summary, etc. |
ALCEDO, KELVINN U., HONRADA, ALLIAH NICOLE B., and VALENCIA, MA. ANGELICA R. Audit Evidence Collection During the Time of Pandemic: External Auditors' Perception. Undergraduate Thesis. Bachelor of Science in Accountancy. Cavite State University, Indang, Cavite. August 2022. Adviser: Dr. Dolores L. Aguilar. <br/>This study was conducted to describe the perception of external auditors from big four auditing firms in the Philippines such as SGV & Co., Deloitte, PWC, and KPMG regarding the collection of audit evidence during the COVID-19 pandemic. Specifically, the study intended to: (1) determine participant's profile; (2) determine the external auditors' perception on the challenges in audit evidence collection procedures brought by the pandemic in terms of: (a) sufficiency and (b) reliability of audit evidence; (c) management's cooperation in providing audit evidence; (d) obtaining audit evidence from third-party sources and; (e) reliance on technology to obtain audit evidence; and (3) identify alternatives in obtaining physical forms of evidence during the pandemic. Descriptive research design and quantitative data were used in the study. <br/>Primary data were collected and statistically analyzed with the use of statistical tools such as frequency and percentage for participant's profile and alternatives used in obtaining audit evidence and five-point Likert scale and mean for ungrouped data for external auditors' perception on the challenges in audit evidence collection procedures brought by the pandemic. The findings of the study revealed that external auditors perceived that they obtained sufficient and reliable audit evidence even during the pandemic. Client management has been cooperative in providing audit evidence and external auditors often collect audit evidence from third-party sources to check audit evidence gathered from clients. External auditors also relied on technology to obtain audit evidence to meet the needs and changes that the pandemic imposed. The study uncovered external auditors' experiences in audit evidence collection during the pandemic. Furthermore, the study has given external auditors the opportunity to assess their perception of their work as the field is now being transitioned to the new normal. |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Method of acquisition |
Submitted to the University Library |
| Date of acquisition |
08/22/2022 |
| Accession number |
T-8967 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Auditing |
| 9 (RLIN) |
1214 |
| General subdivision |
Internal control |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Auditing |
| 9 (RLIN) |
1214 |
| General subdivision |
Evidence, Collection of |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) |
|---|
| Course or Program |
Bachelor of Science in Accountancy |
| 9 (RLIN) |
30895 |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Honrada, Alliah Nicole B. |
| Relator term |
author |
| 9 (RLIN) |
36139 |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Valencia, Ma. Angelica R. |
| Relator term |
author |
| 9 (RLIN) |
36140 |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Aguilar, Dolores L. |
| Relator term |
adviser |
| 9 (RLIN) |
3254 |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| Port |
80 |
| Link text |
Click here to view the Abstract and Table of Contents |
| Electronic File |
<a href="http://library.cvsu.edu.ph/cgi-bin/koha/opac-retrieve-file.pl?id=9cc07b467ea2ef96a63db934763006b8">http://library.cvsu.edu.ph/cgi-bin/koha/opac-retrieve-file.pl?id=9cc07b467ea2ef96a63db934763006b8</a> |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Theses / Manuscripts |
