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Author Archives: auditingassurance
PSA 501 (Redrafted)
Description PSA 501 (Redrafted) - Audit Evidence-Specific Considerations for Selected Items Date January 12, 2010 Download...
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PSA 500 (Redrafted)
Description PSA 500 : AUDIT EVIDENCE Scope This Philippine Standard on Auditing (PSA) explains what constitutes audit evidence in an audit of financial statements, and deals with the auditor’s responsibility to design and perform audit...
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PSA 402 (Revised and Redrafted)
Description PSA 402 (Revised and Redafted) - Audit Considerations Relating to an Entity Using a Service Organization Date January 12, 2010 Download...
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PSA 330 (Redrafted)
Description PSA 330 (Redrafted) - The Auditor's Responses to Assessed Risks Date March 27, 2008 Download...
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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...
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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...
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