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Home > News and Updates
Auditing and Assurance Standards Council (AASC)

PSA 260 (Revised and Redrafted)

Description PSA 260: COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE Scope This Philippine Standard on Auditing (PSA) deals with the auditor’s responsibility to communicate with those charged with governance in an audit of financial...

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January 12, 2010
Auditing and Assurance Standards Council (AASC)

PSA 230 (Redrafted)

Description PSA 230: AUDIT DOCUMENTATION Scope This Philippine Standard on Auditing (PSA) deals with the auditor’s responsibility to prepare audit documentation for an audit of financial statements. It is to be adapted as necessary in the...

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January 12, 2010
Auditing and Assurance Standards Council (AASC)

PSA 210 (Redrafted)

Description PSA 210 (Redrafted) - Agreeing the Terms of Audit Engagements Date January 12, 2010 Download...

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January 12, 2010
Auditing and Assurance Standards Council (AASC)

PSA 720 (Redrafted)

Description PSA 720 (Redrafted) - The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements Date January 11, 2010 Download...

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January 11, 2010
Auditing and Assurance Standards Council (AASC)

PSA 706 (Revised and Redrafted)

Description PSA 706 (Revised and Redrafted) - Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report Date January 11, 2010 Download...

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January 11, 2010
Auditing and Assurance Standards Council (AASC)

PSA 705 (Revised and Redrafted)

Description PSA 705 (Revised and Redrafted) - Modifications to the Opinion in the Independent Auditor's Report Date January 11, 2010 Download...

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January 11, 2010