Download - Philippine Standards on Auditing (PSAs)
PSA 500 (Redrafted)
Description |
PSA 500 : AUDIT EVIDENCE |
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Date uploaded |
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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 procedures to obtain sufficient appropriate audit evidence to be able to draw reasonable conclusions on which to base the auditor’s opinion. |
Download |
PDF file. 224 KB, 19 pages