<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>Auditing theory</title>
    <subTitle>a guide in understanding Philippine standards on auditing</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Salosagcol, Jekell G.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Tiu, Michael F.</namePart>
    <role>
      <roleTerm type="text">joint author</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Hermosilla, Roel</namePart>
    <role>
      <roleTerm type="text">joint author</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">Manila</placeTerm>
    </place>
    <publisher>CRC-ACR Review School</publisher>
    <dateIssued>2014</dateIssued>
    <edition>- 2014 ed. -</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>vii, 676 p. ; 22 cm.</extent>
  </physicalDescription>
  <note type="statement of responsibility">Jekell G. Salosagcol, Michael F. Tiu and Roel Hermosilla</note>
  <subject>
    <topic>Auditing</topic>
    <topic>Philippine standards</topic>
  </subject>
  <identifier type="isbn">978-971-9919-63-6 (pbk.)</identifier>
  <recordInfo>
    <recordContentSource authority="marcorg"/>
    <recordCreationDate encoding="marc">250903</recordCreationDate>
    <recordChangeDate encoding="iso8601">20260211090331.0</recordChangeDate>
  </recordInfo>
</mods>
