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040			_cCvSU Main Campus Library
041	0		_aeng
082	0	4	_a657 _bAl1 2022
100			_aAlcedo, Kelvinn U. _936138 _eauthor
245	1	0	_aAudit evidence collection during the time of pandemic : _bexternal auditors' perception / _cby Kelvinn U. Alcedo, Alliah Nicole B. Honrada and Ma. Angelica R. Valencia.
260			_aIndang, Cavite : _bCavite State University- Main Campus, _c2022.
300			_axvii, 73 pages : _billustrations ; _c28 cm
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
500			_aThesis (Bachelor of Science in Accountancy) Cavite State University.
504			_aIncludes bibliographical references.
508			_aCollege of Economics, Management, and Development Studies (CEMDS)
520	3		_aALCEDO, 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. 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. 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			_cSubmitted to the University Library _d08/22/2022 _eT-8967
650		0	_aAuditing _91214 _xInternal control
650		0	_aAuditing _91214 _xEvidence, Collection of
690			_aBachelor of Science in Accountancy _930895
700			_aHonrada, Alliah Nicole B. _eauthor _936139
700			_aValencia, Ma. Angelica R. _eauthor _936140
700			_aAguilar, Dolores L. _eadviser _93254
856			_p80 _yClick here to view the Abstract and Table of Contents _uhttp://library.cvsu.edu.ph/cgi-bin/koha/opac-retrieve-file.pl?id=9cc07b467ea2ef96a63db934763006b8
942			_2ddc _cMAN
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