Key Contacts

Judith V. Lopez
AASC Chairman

John-John Patrick V. Lim
AASC Secretary

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AASC Key Contacts - June 2019

Download - Philippine Standards on Auditing (PSAs)

PSA 550 (Revised, Redrfated)

Description

 PSA 550 : RELATED PARTIES

Scope

 This Philippine Standard on Auditing (PSA) deals with the auditor’s responsibilities relating to related party relationships and transactions in an audit of financial statements. Specifically, it expands on how PSA 315, PSA 330, and PSA 240 are to be applied in relation to risks of material misstatement associated with related party relationships and transactions.

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