Location via proxy:   [ UP ]  
[Report a bug]   [Manage cookies]                
Scribd Logo
Upload

Welcome to Scribd!

  • 126 views

    Zurita - Summary Table For PSAs

    Uploaded by

    Nove Jane Zurita
    The document lists the phases of auditing and corresponding Philippine Standards on Auditing (PSAs) for a student named Zurita, Nove Jane C. in Section A3. It includes 3 phases of auditing - Planning, Fieldwork, and Reporting. For each phase, it lists the relevant PSAs by number and title, with a total of 31 PSAs covered overall.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd

    Zurita - Summary Table For PSAs

    Uploaded by

    Nove Jane Zurita
    126 views2 pages
    The document lists the phases of auditing and corresponding Philippine Standards on Auditing (PSAs) for a student named Zurita, Nove Jane C. in Section A3. It includes 3 phases of auditing - Planning, Fieldwork, and Reporting. For each phase, it lists the relevant PSAs by number and title, with a total of 31 PSAs covered overall.

    Original Title

    Zurita - Summary Table for PSAs

    Copyright

    © © All Rights Reserved

    Available Formats

    PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    The document lists the phases of auditing and corresponding Philippine Standards on Auditing (PSAs) for a student named Zurita, Nove Jane C. in Section A3. It includes 3 phases of auditing - Planning, Fieldwork, and Reporting. For each phase, it lists the relevant PSAs by number and title, with a total of 31 PSAs covered overall.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    126 views2 pages

    Zurita - Summary Table For PSAs

    Uploaded by

    Nove Jane Zurita
    The document lists the phases of auditing and corresponding Philippine Standards on Auditing (PSAs) for a student named Zurita, Nove Jane C. in Section A3. It includes 3 phases of auditing - Planning, Fieldwork, and Reporting. For each phase, it lists the relevant PSAs by number and title, with a total of 31 PSAs covered overall.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 2

    Name of student: Zurita, Nove Jane C.

    Section: A3

    Phase of Auditing List of PSAs: Number and Title


    1. Planning 1. PSA 200 (Revised and Redrafted) - Overall Objectives of the
    Independent Auditor and the Conduct of an Audit in Accordance
    with International Standards on Auditing
    2. PSA 210 (Redrafted) – Agreeing the Terms of Audit Engagements
    3. PSA 220 (Redrafted) – Quality Control for Audits of Historical
    Financial Statements
    4. PSA 230 (Redrafted) – Audit Documentation
    5. PSA 240 (Redrafted) – The Auditor’s Responsibility to Consider
    Fraud in an Audit of Financial Statements
    6. PSA 250 (Redrafted) – Consideration of Laws and Regulations in
    an Audit of Financial Statements
    7. PSA 260 (Revised and Redrafted) – Communication with Those
    Charged with Governance
    8. PSA 265 (New) - Communicating Deficiencies in Internal Control
    to Those Charged with Governance and Management
    9. PSA 300 (Redrafted) – Planning an Audit of Financial Statements
    10. PSA 315 (Redrafted) – Identifying and Assessing the Risks of
    Material Misstatement through Understanding the Entity and Its
    Environment
    11. PSA 320 (Revised and Redrafted) – Materiality in Planning and
    Performing an Audit
    12. PSA 330 (Redrafted) – The Auditor's Responses to Assessed Risks

    2. Fieldwork 1. PSA 402 (Revised and Redrafted) – Audit Considerations Relating


    to Entities Using Service Organizations
    2. PSA 500 (Redrafted) – Audit Evidence
    3. PSA 501 (Redrafted) – Audit Evidence – Additional
    Considerations on Specific Items
    4. PSA 505 (Revised and Redrafted) – External Confirmations
    5. PSA 510 (Redrafted) – Initial Audit Engagements-Opening
    Balances
    6. PSA 520 (Redrafted) – Analytical Procedures
    7. PSA 530 (Redrafted) – Audit Sampling
    8. PSA 540 (Revised and Redrafted) – Auditing Accounting
    Estimates, Including Fair Value Accounting Estimates, and
    Related Disclosures
    9. PSA 550 (Revised and Redrafted) – Related Parties
    10. PSA 560 (Redrafted) – Subsequent Events
    11. PSA 570 (Redrafted) – Going Concern
    12. PSA 580 (Revised and Redrafted)– Written Representations
    13. PSA 600 (Revised and Redrafted) – Special Considerations-Audits
    of Group Financial Statements (Including the Work of
    Component Auditors)
    14. PSA 610 (Redrafted) – Using the Work of Internal Auditors
    15. PSA 620 (Revised and Redrafted) – Using the Work of an Expert

    3. Reporting 1. PSA 700 (Redrafted) – The Independent Auditor’s Report on a


    Complete Set of General Purpose Financial Statements
    2. PSA 705 (Revised and Redrafted) - Modifications to the Opinion
    in the Independent Auditor's Report
    3. PSA 706 (Revised and Redrafted) - Emphasis of Matter
    Paragraphs and Other Matter Paragraphs in the Independent
    Auditor's Report
    4. PSA 710 (Redrafted)– Comparative Information-Corresponding
    Figures and Comparative Financial Statements
    5. PSA 720 (Redrafted) – The Auditor's Responsibilities Relating to
    Other Information in Documents Containing Audited Financial
    Statements
    6. PSA 800 (Revised and Redrafted) – Special Considerations-Audits
    of Financial Statements Prepared in Accordance with Special
    Purpose Frameworks
    7. PSA 805 (Revised and Redrafted) - Special Considerations-Audits
    of Single Financial Statements and Specific Elements, Accounts
    or Items of a Financial Statement
    8. PSA 810 (Revised and Redrafted) - Engagements to Report on
    Summary Financial Statements

    You might also like