Auditing and Assurance Standards Council (AASC)

PSA 300 (Redrafted)

Description PSA 300 : PLANNING AN AUDIT OF FINANCIAL STATEMENTS Scope This Philippine Standard on Auditing (PSA) deals with the auditor’s responsibility to plan an audit of financial statements. This PSA is written in the context of recurring...

By auditingaasc

January 12, 2010

PSA 265 (New)

Description PSA 265 : COMMUNICATING DEFICIENCIES IN INTERNAL CONTROL TO THOSE CHARGED WITH GOVERNANCE AND MANAGEMENT Scope This Philippine Standard on Auditing (PSA) deals with the auditor’s responsibility to communicate appropriately to...

By auditingaasc

January 12, 2010

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...

By auditingaasc

January 12, 2010

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...

By auditingaasc

January 12, 2010