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Auditing and Assurance Standards Council (AASC)

PSAE 3410

Description Philippine Standard on Assurance Engagements (PSAE) 3410, Assurance Engagements on Greenhouse Gas Statements   Download the PSAE 3410 Download the BOA Resolution No. 84 series of...

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Auditing and Assurance Standards Council (AASC)

PSAE 3000 (Revised)

Description Philippine Standard on Assurance Engagements (PSAE) 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information, Philippine Framework for Assurance Engagements and Related Conforming...

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Auditing and Assurance Standards Council (AASC)

Narrow Scope Amendments to PSA 700...

The Auditing and Assurance Standards Council (AASC) has approved on January 29, 2024 the adoption of International Standards on Auditing Narrow Scope Amendments to ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements; and ISA...

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Auditing and Assurance Standards Council (AASC)

AASC Alert No. 001 Series of...

Impact of Amendments to PAS 1, Presentation of Financial Statements on Report of Independent Auditor and Other Aspects of an Audit Engagement Description On August 25, 2021, the Professional Regulatory Board of Accountancy (the Board) issued...

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Auditing and Assurance Standards Council (AASC)

IGPS No. 003 series of 2023

Date: December 2023 The Auditing and Assurance Standards Council (AASC) has approved on December 18, 2023 the adoption of Quality Management Series: Small Firm Implementation, Installment Two: Developing a Detailed Implementation Plan of the IAASB...

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Auditing and Assurance Standards Council (AASC)

Conforming and Consequential Amendments to Other...

The Auditing and Assurance Standards Council has approved on January 31, 2022 the adoption of IAASB's International Standards, Conforming and Consequential Amendments to IAASB's Other Standards as a Result of the New and Revised Quality Management...

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