Philippine Standards on Auditing (PSAs)
- Preface to International Standards and Philippine Standards
- PSA 120 – Framework of Philippine Standards on Auditing
- Glossary of Terms
- IAASB – Interim Terms of Reference
- PSA 240 (Redrafted) – The Auditor’s Responsibility to Consider Fraud in an Audit of Financial Statements
- PSA 550 (Revised and Redrafted) – Related Parties
- PSA 200 (Revised and Redrafted) – Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing
- PSA 320 (Revised and Redrafted) – Materiality in Planning and Performing an Audit
- PSA 510 (Redrafted) – Initial Audit Engagements-Opening Balances
- PSA 530 (Redrafted) – Audit Sampling
- PSA 560 (Redrafted) – Subsequent Events
- PSA 570 (Redrafted) – Going Concern
- PSA 580 (Revised and Redrafted) – Written Representations
- PSA 610 (Redrafted) – Using the Work of Internal Auditors
- PSA 705 (Revised and Redrafted) – Modifications to the Opinion in the Independent Auditor’s Report
- PSA 706 (Revised and Redrafted) – Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
- PSA 720 (Redrafted) – The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements
- PSA 210 (Redrafted) – Agreeing the Terms of Audit Engagements
- PSA 230 (Redrafted) – Audit Documentation
- PSA 260 (Revised and Redrafted) – Communication with Those Charged with Governance
- PSA 265 (New) – Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
- PSA 300 (Redrafted) – Planning an Audit of Financial Statements
- PSA 330 (Redrafted) – The Auditor’s Responses to Assessed Risks
- PSA 402 (Revised and Redrafted) – Audit Considerations Relating to Entities Using Service Organizations
- PSA 500 (Redrafted) – Audit Evidence
- PSA 501 (Redrafted) – Audit Evidence – Additional Considerations on Specific Items
- PSA 505 (Revised and Redrafted) – External Confirmations
- PSA 520 (Redrafted) – Analytical Procedures
- PSA 620 (Revised and Redrafted) – Using the Work of an Expert
- PSA 700 (Redrafted) – The Independent Auditor’s Report on a Complete Set of General Purpose Financial Statements
- PSA 710 (Redrafted) – Comparative Information-Corresponding Figures and Comparative Financial Statements
- PSA 800 (Revised and Redrafted) – Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
- PSA 805 (Revised and Redrafted) – Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
- PSA 810 (Revised and Redrafted) – Engagements to Report on Summary Financial Statements
- Philippine Framework for Assurance Engagements
- Philippine Standards on Auditing (PSA) 250 (Revised) – Consideration of Laws and Regulations in an Audit of Financial Statements [Including Related Conforming Amendments to Other Philippine Standards]
- Philippine Standards on Auditing (PSA) 540 (Revised) – Auditing Accounting Estimates and Related Disclosures, and Conforming and Consequential Amendments to Other Philippine Standards Arising from PSA 540 (Revised)
- Philippine Standards on Auditing (PSA) 315 (Revised 2019) – Identifying and Assessing the Risks of Material Misstatement
- Philippine Standards on Auditing (PSA) 220 (Revised) – Quality Management for an Audit of Financial Statements
- Accountancy Board Resolution No. 47 (s. 2022) – Resolution Adopting The Auditing And Assurance Standards Council (AASC) Pronouncements As Part Of The Philippine Auditing Standards
- Narrow Scope Amendments to PSA 700 (Revised) and PSA 260 (Revised) – as a Result of the Revisions to the Code of Ethics for Professional Accountants in the Philippines that Require a Firm to Publicly Disclose When a Firm Has Applied the Independence Requirements for Public Interest Entities (PIEs)