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The document lists the Philippine Standards on Auditing (PSAs) that provide requirements and guidance for auditors in the Philippines. There are over 40 PSAs that cover topics such as audit planning, quality control, fraud, audit evidence, group audits, auditor reporting, special purpose frameworks, and summaries of financial statements. The PSAs are based on the International Standards on Auditing and are intended to establish consistent and comparable audit practices in the Philippines.
The document lists the Philippine Standards on Auditing (PSAs) that provide requirements and guidance for auditors in the Philippines. There are over 40 PSAs that cover topics such as audit planning, quality control, fraud, audit evidence, group audits, auditor reporting, special purpose frameworks, and summaries of financial statements. The PSAs are based on the International Standards on Auditing and are intended to establish consistent and comparable audit practices in the Philippines.
The document lists the Philippine Standards on Auditing (PSAs) that provide requirements and guidance for auditors in the Philippines. There are over 40 PSAs that cover topics such as audit planning, quality control, fraud, audit evidence, group audits, auditor reporting, special purpose frameworks, and summaries of financial statements. The PSAs are based on the International Standards on Auditing and are intended to establish consistent and comparable audit practices in the Philippines.
IAAS ! Interim Terms of "eference (August 200#) Philippine $rame%or& for Assurance 'ngagements Preface to International Standards and Philippine Standards PSA (20 ) $rame%or& of Philippine Standards on Auditing PSA 200 ("e*ised and "edrafted) ) +*erall +b,ecti*es of the Independent Auditor and the -onduct of an Audit in Accordance %ith International Standards on Auditing PSA 2(0 ("edrafted) ! Agreeing the Terms of Audit 'ngagements PSA 220 ("edrafted) ! .uality -ontrol for Audits of /istorical $inancial Statements PSA 200 ("edrafted) ! Audit Documentation PSA 2#0 ("edrafted) ! The Auditor1s "esponsibility to -onsider $raud in an Audit of $inancial Statements PSA 220 ("edrafted) ! -onsideration of 3a%s and "egulations in an Audit of $inancial Statements PSA 240 ("e*ised and "edrafted) ! -ommunication %ith Those -harged %ith Go*ernance PSA 242 (5e%) ) -ommunicating De6ciencies in Internal -ontrol to Those -harged %ith Go*ernance and 7anagement PSA 000 ("edrafted) ! Planning an Audit of $inancial Statements PSA 0(2 ("edrafted) ! Identifying and Assessing the "is&s of 7aterial 7isstatement through 8nderstanding the 'ntity and Its 'n*ironment PSA 020 ("e*ised and "edrafted) ! 7ateriality in Planning and Performing an Audit PSA 000 ("edrafted) ! The Auditor9s "esponses to Assessed "is&s PSA #02 ("e*ised and "edrafted) ! Audit -onsiderations "elating to 'ntities 8sing Ser*ice +rgani:ations PSA 200 ("edrafted) ! Audit '*idence PSA 20( ("edrafted) ! Audit '*idence ! Additional -onsiderations on Speci6c Items PSA 202 ("e*ised and "edrafted) ! ';ternal -on6rmations PSA 2(0 ("edrafted) ! Initial Audit 'ngagements)+pening alances PSA 220 ("edrafted) ! Analytical Procedures PSA 200 ("edrafted) ! Audit Sampling PSA 2#0 ("e*ised and "edrafted) ! Auditing Accounting 'stimates< Including $air =alue Accounting 'stimates< and "elated Disclosures PSA 220 ("e*ised and "edrafted) ! "elated Parties PSA 240 ("edrafted) ! Subse>uent '*ents PSA 2?0 ("edrafted) ! Going -oncern PSA 2@0 ("e*ised and "edrafted)! Aritten "epresentations PSA 400 ("e*ised and "edrafted) ! Special -onsiderations)Audits of Group $inancial Statements (Including the Aor& of -omponent Auditors) PSA 4(0 ("edrafted) ! 8sing the Aor& of Internal Auditors PSA 420 ("e*ised and "edrafted) ! 8sing the Aor& of an ';pert PSA ?00 ("edrafted) ! The Independent Auditor1s "eport on a -omplete Set of General Purpose $inancial Statements PSA ?02 ("e*ised and "edrafted) ) 7odi6cations to the +pinion in the Independent Auditor9s "eport PSA ?04 ("e*ised and "edrafted) ) 'mphasis of 7atter Paragraphs and +ther 7atter Paragraphs in the Independent Auditor9s "eport PSA ?(0 ("edrafted)! -omparati*e Information)-orresponding $igures and -omparati*e $inancial Statements PSA ?20 ("edrafted) ! The Auditor9s "esponsibilities "elating to +ther Information in Documents -ontaining Audited $inancial Statements PSA @00 ("e*ised and "edrafted) ! Special -onsiderations)Audits of $inancial Statements Prepared in Accordance %ith Special Purpose $rame%or&s PSA @02 ("e*ised and "edrafted) ) Special -onsiderations)Audits of Single $inancial Statements and Speci6c 'lements< Accounts or Items of a $inancial Statement PSA @(0 ("e*ised and "edrafted) ) 'ngagements to "eport on Summary $inancial Statements