Glossary of Terms (December 2002)

IAASB Interim Terms of Reference (August 2004)

Philippine Framework for Assurance Engagements

Preface to International Standards and Philippine Standards

PSA 120 - Framework of Philippine Standards on Auditing

PSA 200 (Revised and Redrafted) - Overall Objectives of the Independent Auditor and the Conduct of an Audit in
Accordance with International Standards on Auditing

PSA 210 (Redrafted) Agreeing the Terms of Audit Engagements

PSA 220 (Redrafted) Quality Control for Audits of Historical Financial Statements

PSA 230 (Redrafted) Audit Documentation

PSA 240 (Redrafted) The Auditors Responsibility to Consider Fraud in an Audit of Financial Statements

PSA 250 (Redrafted) Consideration of Laws and Regulations in an Audit of Financial Statements

PSA 260 (Revised and Redrafted) Communication with Those Charged with Governance

PSA 265 (New) - Communicating Deficiencies in Internal Control to Those Charged with Governance and Management

PSA 300 (Redrafted) Planning an Audit of Financial Statements

PSA 315 (Redrafted) Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and
Its Environment

PSA 320 (Revised and Redrafted) Materiality in Planning and Performing an Audit

PSA 330 (Redrafted) The Auditor's Responses to Assessed Risks

PSA 402 (Revised and Redrafted) Audit Considerations Relating to Entities Using Service Organizations

PSA 500 (Redrafted) Audit Evidence

PSA 501 (Redrafted) Audit Evidence Additional Considerations on Specific Items

PSA 505 (Revised and Redrafted) External Confirmations

PSA 510 (Redrafted) Initial Audit Engagements-Opening Balances

PSA 520 (Redrafted) Analytical Procedures

PSA 530 (Redrafted) Audit Sampling

PSA 540 (Revised and Redrafted) Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related
Disclosures

PSA 550 (Revised and Redrafted) Related Parties

PSA 560 (Redrafted) Subsequent Events

PSA 570 (Redrafted) Going Concern

PSA 580 (Revised and Redrafted) Written Representations

PSA 600 (Revised and Redrafted) Special Considerations-Audits of Group Financial Statements (Including the Work of
Component Auditors)

PSA 610 (Redrafted) Using the Work of Internal Auditors

PSA 620 (Revised and Redrafted) Using the Work of an Expert

PSA 700 (Redrafted) The Independent Auditors Report on a Complete Set of General Purpose Financial Statements

PSA 705 (Revised and Redrafted) - Modifications to the Opinion in the Independent Auditor's Report

PSA 706 (Revised and Redrafted) - Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's
Report

PSA 710 (Redrafted) Comparative Information-Corresponding Figures and Comparative Financial Statements

PSA 720 (Redrafted) The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited
Financial Statements

PSA 800 (Revised and Redrafted) Special Considerations-Audits of Financial Statements Prepared in Accordance with
Special Purpose Frameworks

PSA 805 (Revised and Redrafted) - Special Considerations-Audits of Single Financial Statements and Specific Elements,
Accounts or Items of a Financial Statement

PSA 810 (Revised and Redrafted) - Engagements to Report on Summary Financial Statements

Amendments to PSREs 2400 and 2410 - Amendments to PSRE 2400 - Engagements to Review Financial Statements, and
PSRE 2410 - Review of Interim Financial Information Performed by the Independent Auditor of the Entity

PSRE 2400 (previously 910) - Engagements to Review Financial Statements (previously PSA 910)

PSRE 2410 - Review of Interim Financial Information Performed by the Independent Auditor of the Entity

PSAE 3000 (Rev.) Assurance Engagements Other Than Audits or Reviews of Historical Financial Statements

PSAE 3400 The Examination of Prospective Financial Information (previously PSA 810) Hits:

PSAE 3402 - ASSURANCE REPORTS ON CONTROLS AT A SERVICE ORGANIZATION

PSRS 4400 Engagements to Perform Agreed-Upon Procedures Regarding Financial Information (previously PSA 920)

PSRS 4410 Engagements to Compile Financial Information (previously PSA 930)