000			02076nam a22002297a 4500
003			OSt
005			20250617113907.0
008			250613b |||||||| |||| 00| 0 eng d
040			_cHNU
082			_3Th _a657.45 An53 ©2024
100			_aDela Torre, Jhorna Clea, et.al.
245			_aAn analysis of client acceptance and continuance practices: _ba case study of three auditing firms in Bohol/ _cJhorna Clea Dela Torre, Hyacenth Hintipunan, Jason Mesario and Mae Anne Silagan.--
264			_a[Tagbilaran City, Bohol]: _b[Holy Name University]; _c©2024.
300			_bwith CD
336			_2text _ardacontent
337			_2unmediated _ardamedia
338			_2volume _ardacarrier
520			_aThe 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			_aCBA _bBachelor of Science in Accountancy
650			_aAuditing
942			_2ddc _cTH _h600-699
999			_c139072 _d139072