For October 2024 CPALE – MM&Co – LCRC

(049) 523 6031

lcrc.mmco.elearning@gmail.com

FOR MAY 2025 CPALE

AFAR

<img decoding="async" width="1024" height="1024" src="https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Marc-Oliver-Castaneda-1024x1024.png" class="attachment-large size-large" alt="" loading="lazy" srcset="https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Marc-Oliver-Castaneda-1024x1024.png 1024w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Marc-Oliver-Castaneda-300x300.png 300w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Marc-Oliver-Castaneda-150x150.png 150w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Marc-Oliver-Castaneda-600x600.png 600w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Marc-Oliver-Castaneda-233x233.png 233w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Marc-Oliver-Castaneda-32x32.png 32w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Marc-Oliver-Castaneda.png 1080w" sizes="auto, (max-width: 1024px) 100vw, 1024px" />

Auditing Problems

Auditing Theories

FAR

<img decoding="async" width="1024" height="1024" data-src="https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-1024x1024.png" class="attachment-large size-large lazyload" alt="" loading="lazy" data-srcset="https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-1024x1024.png 1024w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-300x300.png 300w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-150x150.png 150w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-600x600.png 600w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-233x233.png 233w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-32x32.png 32w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule.png 1080w" data-sizes="auto, (max-width: 1024px) 100vw, 1024px" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" style="--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024/1024;" /><noscript><img decoding="async" width="1024" height="1024" src="https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-1024x1024.png" class="attachment-large size-large" alt="" loading="lazy" srcset="https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-1024x1024.png 1024w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-300x300.png 300w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-150x150.png 150w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-600x600.png 600w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-233x233.png 233w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-32x32.png 32w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule.png 1080w" sizes="auto, (max-width: 1024px) 100vw, 1024px" />

<img decoding="async" width="1024" height="1024" src="https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Red-Christian-Palustre-1024x1024.png" class="attachment-large size-large" alt="" loading="lazy" srcset="https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Red-Christian-Palustre-1024x1024.png 1024w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Red-Christian-Palustre-300x300.png 300w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Red-Christian-Palustre-150x150.png 150w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Red-Christian-Palustre-600x600.png 600w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Red-Christian-Palustre-233x233.png 233w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Red-Christian-Palustre-32x32.png 32w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Red-Christian-Palustre.png 1080w" sizes="auto, (max-width: 1024px) 100vw, 1024px" />

<img decoding="async" width="1024" height="1024" src="https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Marc-Oliver-Castaneda-1024x1024.png" class="attachment-large size-large" alt="" loading="lazy" srcset="https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Marc-Oliver-Castaneda-1024x1024.png 1024w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Marc-Oliver-Castaneda-300x300.png 300w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Marc-Oliver-Castaneda-150x150.png 150w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Marc-Oliver-Castaneda-600x600.png 600w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Marc-Oliver-Castaneda-233x233.png 233w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Marc-Oliver-Castaneda-32x32.png 32w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Marc-Oliver-Castaneda.png 1080w" sizes="auto, (max-width: 1024px) 100vw, 1024px" />

MAS

<img decoding="async" width="1024" height="1024" src="https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Red-Christian-Palustre-1024x1024.png" class="attachment-large size-large" alt="" loading="lazy" srcset="https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Red-Christian-Palustre-1024x1024.png 1024w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Red-Christian-Palustre-300x300.png 300w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Red-Christian-Palustre-150x150.png 150w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Red-Christian-Palustre-600x600.png 600w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Red-Christian-Palustre-233x233.png 233w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Red-Christian-Palustre-32x32.png 32w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Red-Christian-Palustre.png 1080w" sizes="auto, (max-width: 1024px) 100vw, 1024px" />

<img decoding="async" width="1024" height="1024" data-src="https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-1024x1024.png" class="attachment-large size-large lazyload" alt="" loading="lazy" data-srcset="https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-1024x1024.png 1024w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-300x300.png 300w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-150x150.png 150w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-600x600.png 600w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-233x233.png 233w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-32x32.png 32w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule.png 1080w" data-sizes="auto, (max-width: 1024px) 100vw, 1024px" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" style="--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024/1024;" /><noscript><img decoding="async" width="1024" height="1024" src="https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-1024x1024.png" class="attachment-large size-large" alt="" loading="lazy" srcset="https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-1024x1024.png 1024w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-300x300.png 300w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-150x150.png 150w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-600x600.png 600w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-233x233.png 233w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-32x32.png 32w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule.png 1080w" sizes="auto, (max-width: 1024px) 100vw, 1024px" />

TAX

<img decoding="async" width="1024" height="1024" src="https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Atty-Willie-Santiago-1-1024x1024.png" class="attachment-large size-large" alt="" loading="lazy" srcset="https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Atty-Willie-Santiago-1-1024x1024.png 1024w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Atty-Willie-Santiago-1-300x300.png 300w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Atty-Willie-Santiago-1-150x150.png 150w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Atty-Willie-Santiago-1-600x600.png 600w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Atty-Willie-Santiago-1-233x233.png 233w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Atty-Willie-Santiago-1-32x32.png 32w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Atty-Willie-Santiago-1.png 1080w" sizes="auto, (max-width: 1024px) 100vw, 1024px" />

<img decoding="async" width="1024" height="1024" data-src="https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-1024x1024.png" class="attachment-large size-large lazyload" alt="" loading="lazy" data-srcset="https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-1024x1024.png 1024w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-300x300.png 300w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-150x150.png 150w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-600x600.png 600w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-233x233.png 233w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-32x32.png 32w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule.png 1080w" data-sizes="auto, (max-width: 1024px) 100vw, 1024px" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" style="--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024/1024;" /><noscript><img decoding="async" width="1024" height="1024" src="https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-1024x1024.png" class="attachment-large size-large" alt="" loading="lazy" srcset="https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-1024x1024.png 1024w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-300x300.png 300w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-150x150.png 150w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-600x600.png 600w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-233x233.png 233w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule-32x32.png 32w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Jeff-Mike-Smith-Sule.png 1080w" sizes="auto, (max-width: 1024px) 100vw, 1024px" />

RFBT

<img decoding="async" width="1024" height="1024" src="https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Atty-Willie-Santiago-1-1024x1024.png" class="attachment-large size-large" alt="" loading="lazy" srcset="https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Atty-Willie-Santiago-1-1024x1024.png 1024w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Atty-Willie-Santiago-1-300x300.png 300w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Atty-Willie-Santiago-1-150x150.png 150w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Atty-Willie-Santiago-1-600x600.png 600w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Atty-Willie-Santiago-1-233x233.png 233w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Atty-Willie-Santiago-1-32x32.png 32w, https://mmco.com.ph/elearning/wp-content/uploads/2023/08/Atty-Willie-Santiago-1.png 1080w" sizes="auto, (max-width: 1024px) 100vw, 1024px" />

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