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Philippine Standards on Auditing (PSAs)
- Glossary of Terms (December 2002)
- IAASB – Interim Terms of Reference (August 2004)
- Philippine Framework for Assurance Engagements
- Preface to International Standards and Philippine Standards
- PSA 120 - Framework of Philippine Standards on Auditing
- 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 210 (Redrafted) – Agreeing the Terms of Audit Engagements
- PSA 220 (Redrafted) – Quality Control for Audits of Historical Financial Statements
- PSA 230 (Redrafted) – Audit Documentation
- PSA 240 (Redrafted) – The Auditor’s Responsibility to Consider Fraud in an Audit of Financial Statements
- PSA 250 (Redrafted) – Consideration of Laws and Regulations in an Audit of Financial Statements
- 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 315 (Redrafted) – Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment
- PSA 320 (Revised and Redrafted) – Materiality in Planning and Performing an Audit
- 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 510 (Redrafted) – Initial Audit Engagements-Opening Balances
- PSA 520 (Redrafted) – Analytical Procedures
- PSA 530 (Redrafted) – Audit Sampling
- PSA 540 (Revised and Redrafted) – Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
- PSA 550 (Revised and Redrafted) – Related Parties
- PSA 560 (Redrafted) – Subsequent Events
- PSA 570 (Redrafted) – Going Concern
- PSA 580 (Revised and Redrafted)– Written Representations
- PSA 600 (Revised and Redrafted) – Special Considerations-Audits of Group Financial Statements (Including the Work of Component Auditors)
- PSA 610 (Redrafted) – Using the Work of Internal Auditors
- 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 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 710 (Redrafted)– Comparative Information-Corresponding Figures and Comparative Financial Statements
- PSA 720 (Redrafted) – The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited 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