Codified Standards
PSA
- PSA 810 – Engagements to Report on Summary Financial Statements
- PSA 805 – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
- PSA 720 – The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements
- PSA 710 – Corresponding Figures and Comparative Financial Statements
- PSA 620 – Using the Work of an Auditor's Expert
- PSA 610 – Using the Work of Internal Auditors
- PSA 560 – Subsequent Events
- PSA 550 – Related Parties
- PSA 520 – Analytical Procedures
- PSA 510 – Initial Audit Engagements: Opening Balances
- PSA 505 – External Confirmations
- PSA 501 – Audit Evidence - Specific Considerations for Selected Items
- PSA 500 – Audit Evidence
- PSA 450 – Evaluation of Misstatements Identified During the Audit
- PSA 300 – Planning an Audit of Financial Statements
- PSA 265 – Communicating Deficiencies in Internal Control to those Charged with Governance and Management
- PSA 260 – Communication with those Charged with Governance
- PSA 230 – Audit Documentation
- PSA 210 – Agreeing the Terms of Audit Engagements
- PSA 200 – Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Philippine Standards on Auditing
PSRS
- PSRS 4400 – Engagements to Perform Agreed-Upon Procedures Regarding Financial Information
PSRE
- PSRE 2410 – Review of Interim Financial Information Performed by the Independent Auditor of the Entity
- PSRE 2400 – Engagements to Review Financial Statements
PSAE
- PSAE 3400 – The Examination of Prospective Financial Information
PSQC
- PSQC 1 – Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and other Assurance and Related Services Engagements
PAPS
- PAPS 1000 – Inter-Bank Confirmation Procedures
