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    <subfield code="a">Roque, Gerardo S.</subfield>
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    <subfield code="a">CPA examination reviewer :</subfield>
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    <subfield code="c">Gerardo S. Roque</subfield>
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    <subfield code="a">Manila :</subfield>
    <subfield code="b">GIC ENTERPRISES &amp; CO., INC.,</subfield>
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    <subfield code="a">The Syllabus for AUDITING in the Licensure Examination forCertified Public Accountants (LECPA) consists of two parts:
Part A. AUDITING THEORY and
Part B. AUDITING PRACTICE
The AUDITING PRACTICE PART includes questions about the auditof the amounts of various accounts of business processes such as(1) order to cash; (2) purchase to pay; (3) plan to inventory;(4)hireto retire; and (3) acquire to retireas indicated in the Syllabus.
This CPA Reviewer in Auditing Practice is prepared in my desire tobe a part of your endeavor to pass the CPA Board Examination.
I fervently hope that by going through the exercises and problemsin this reviewer, you will gain the necessary confidence to take thelicensure examination and fulfil your dream of becoming a CPA.</subfield>
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