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Author Archives: auditingassurance

Auditing and Assurance Standards Council (AASC)

Bulletin 1: PSA 320

Description Philippine Standard on Auditing 320 (Revised and Redrafted), Materiality in Planning and Performing an Audit Date September 2010 Download...

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Auditing and Assurance Standards Council (AASC)

PSAE 3402

Description Philippine Standard on Assurance Engagements 3402 ASSURANCE REPORTS ON CONTROLS AT A SERVICE ORGANIZATION Date August 6, 2010 Download...

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Auditing and Assurance Standards Council (AASC)

Philippine Preface to IFAC Guide to Using ISAs in the Audits...

Description This Philippine Preface should be read in conjunction with the IFAC’s Preface to the Guide. Date March 12, 2010 Download...

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Auditing and Assurance Standards Council (AASC)

Philippine Preface to IFAC Guide to Quality Control for SMPs

Description This Philippine Preface should be read in conjunction with the IFAC’s Preface to the Guide. Date March 12, 2010 Download...

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Auditing and Assurance Standards Council (AASC)

IFAC Guide to Using ISAs in the Audits of SMEs

Description This Guide was commissioned by the IFAC Small and Medium Practices (SMP) Committee to assist practitioners on the audit of small- and medium-sized entities (SMEs) and to promote consistent application of the International Standards on...

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Auditing and Assurance Standards Council (AASC)

IFAC Guide to Quality Control for SMPs

Description The Guide was commissioned by the IFAC Small and Medium Practices (SMP) Committee1 to promote consistent application of the International Standard on Quality Control (ISQC) 1 “Quality Control for Firms that Perform Audits and Reviews...

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