An analysis of client acceptance and continuance practices: (Record no. 139072)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02076nam a22002297a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250617113907.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250613b |||||||| |||| 00| 0 eng d |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | HNU |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Placement Code | Th |
| Classification number | 657.45 An53 ©2024 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Dela Torre, Jhorna Clea, et.al. |
| 245 ## - TITLE STATEMENT | |
| Title | An analysis of client acceptance and continuance practices: |
| Remainder of title | a case study of three auditing firms in Bohol/ |
| Statement of responsibility, etc. | Jhorna Clea Dela Torre, Hyacenth Hintipunan, Jason Mesario and Mae Anne Silagan.-- |
| 264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | [Tagbilaran City, Bohol]: |
| Name of producer, publisher, distributor, manufacturer | [Holy Name University]; |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2024. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Other physical details | with CD |
| 336 ## - CONTENT TYPE | |
| Source | text |
| Content type term | rdacontent |
| 337 ## - MEDIA TYPE | |
| Source | unmediated |
| Media type term | rdamedia |
| 338 ## - CARRIER TYPE | |
| Source | volume |
| Carrier type term | rdacarrier |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The auditing profession safeguards the public interest by ensuring financial reliability and preventing fraud, but its reputation has been significantly tarnished due to notable corporate scandals in the past, emphasizing the need for ethical practices such as the client acceptance and continuance process to avoid unethical clients. Despite its significance, no prior studies have examined compliance with these standards among auditing firms in Tagbilaran City, Bohol, Philippines. This study explores the extent to which selected audit firms in Bohol comply with Philippine Standards on Auditing (PSA) 210 and 220. Using a descriptive qualitative approach, guided interviews were conducted with three firms, each with over a decade of industry experience. The findings have led to a conclusion that although some of the practices aligned with the standards, the absence of uniform, documented systems and the reliance on informal practices indicate that full compliance with PSA 210 and 220 has not yet been achieved. To strengthen compliance, firms are encouraged to implement structured training programs, utilize advanced technologies, standardize evaluation protocols, and reinforce independence safeguards to enhance audit quality and public trust. |
| 521 ## - TARGET AUDIENCE NOTE | |
| Target audience note | College of Business and Accountancy |
| Source | Bachelor of Science in Accountancy |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Auditing |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Theses |
| Classification part | 600-699 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection code | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from | Non-public note | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | FIL | College Library | College Library | Theses Section | 06/13/2025 | Donation | Th 657.45 An53 ©2024 | TH02808 | 06/17/2025 | 06/13/2025 | tubac | Theses |
