Key Contacts

Roberto G. Manabat
AASC Chairman

Enrico E. Baluyut
AASC Secretary

For a complete list of AASC members, click here.


Recent Site Updates

PSA 810 - June 2012

PSA 805 - June 2012

PSA 710 - June 2012

PSA 700 - June 2012

PSA 210 - June 2012

PSA 200 - June 2012

PSRS 4400 - June 2012

PSRE 2410 - June 2012

PSRE 2400 - June 2012

PSAE 3400 - June 2012

PSQC 1 - June 2012

AASC Key Contacts - March 2012

Standards


Pronouncements | Standards | Practice Statements

The standards issued by the AASC are in the form of the following:

Philippine Standards on Auditing (PSAs) are to be applied, as appropriate, in the audit of historical financial information.

Philippine Standards on Review Engagements (PSREs) are to be applied in the review of historical financial information.

Philippine Standards on Assurance Engagements (PSAEs) are to be applied in assurance engagements dealing with subject matters other than historical information.

Philippine Standards on Related Services (PSRSs) are to be applied to compilation engagements, engagements to apply agreed upon procedures to information and other related services engagements as specified by the AASC.

Philippine Standards on Quality Control (PSQCs) are to be applied for all services falling under the AASC engagement standards.