PSA 230: AUDIT DOCUMENTATION
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.