Download - Philippine Standards on Auditing (PSAs)
PSA 230 (Redrafted)
Description |
PSA 230: AUDIT DOCUMENTATION |
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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 circumstances when applied to audits of other historical financial information. The Appendix lists other PSAs that contain specific documentation requirements and guidance. The specific documentation requirements of other PSAs do not limit the application of this PSA. Laws or regulations may establish additional documentation requirements. |
Date uploaded |
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Download |
PDF file. 192 KB, 15 pages