Philippine Standards On Auditing (Psas)

Philippine Standards on Auditing (PSAs)
PSA 120 Framework of Philippine Standards on Auditing

PSA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing
PSA 210 Agreeing the Terms of Audit Engagements
PSA 220 Quality Control for Audits of Historical Financial Statements
PSA 230 Audit Documentation
PSA 240 The Auditor’s Responsibility to Consider Fraud in an Audit of Financial Statements
PSA 250 Consideration of Laws and Regulations in an Audit of Financial Statements
PSA 260 Communication with Those Charged with Governance
PSA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
PSA 300 Planning an Audit of Financial Statements
PSA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment
PSA 320 Materiality in Planning and Performing an Audit
PSA 330 The Auditor's Responses to Assessed Risks
PSA 402 Audit Considerations Relating to Entities Using Service Organizations
PSA 500 Audit Evidence
PSA 501 Audit Evidence – Additional Considerations on Specific Items
PSA 505 External Confirmations
PSA 510 Initial Audit Engagements-Opening Balances
PSA 520 Analytical Procedures
PSA 530 Audit Sampling
PSA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
PSA 550 Related Parties
PSA 560 Subsequent Events
PSA 570 Going Concern
PSA 580 Written Representations
PSA 600 Special Considerations-Audits of Group Financial Statements (Including the Work of Component Auditors)
PSA 610 Using the Work of Internal Auditors
PSA 620 Using the Work of an Expert
PSA 700 The Independent Auditor’s Report on a Complete Set of General Purpose Financial Statements
PSA 705 Modifications to the Opinion in the Independent Auditor's Report
PSA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report
PSA 710 Comparative Information-Corresponding Figures and Comparative Financial Statements
PSA 720 The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements
PSA 800 Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
PSA 805 Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
PSA 810 Engagements to Report on Summary Financial Statements
Philippine Standards on Review Engagements (PSREs)
PSRE 2400 Engagements to Review Financial Statements (previously PSA 910)
PSRE 2410 Review of Interim Financial Information Performed by the Independent Auditor of the Entity
Philippine Standards on Assurance Engagements (PSAEs)
PSAE 3000 Assurance Engagements Other Than Audits or Reviews of Historical Financial Statements
PSAE 3400 The Examination of Prospective Financial Information (previously PSA 810)
PSAE 3402 Assurance Reports On Controls at a Service Organization
Philippine Standards on Related Services (PSRSs)
PSRS 4400 Engagements to Perform Agreed-Upon Procedures Regarding Financial Information (previously PSA 920)
PSRS 4410 Engagements to Compile Financial Information (previously PSA 930)
Philippine Standards on Quality Control (PSQC)
PSQC 1 Quality Controls for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements
Philippine Auditing Practice Statements (PAPSs)
PAPS 1000 Inter-Bank Confirmation Procedures
PAPS 1002Ph The Auditor's Report on General Purpose Financial Statements Prepared in Accordance with a Philippine Financial Reporting Framework Other than PFRS
PAPS 1003Ph Guidance in Dealing with Reports Required by the SEC Relating to Increase in Capital Stock of a Corporation
PAPS 1000Ph Audit Evidence – Practical Problems in Audit of Financial Statements
PAPS 1004 The Relationship Between Bangko Sentral ng Pilipinas (BSP) and Banks’ External Auditors
PAPS 1005 The Special Consideration in the Audit of Small Entities
PAPS 1006 Audits of the Financial Statements of Banks
PAPS 1010 The Consideration of Environmental Matters in the Audit of Financial Statements
PAPS 1012 Auditing Derivative Financial Instruments
PAPS 1013 Electronic Commerce – Effect on the Audit of Financial Statements
PAPS 1014 Reporting by Auditors on Compliance with International Financial Reporting Standards

Philippine Standards On Auditing (Psas)

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Philippine Standards on Auditing (PSAs)

PSA 120 Framework of Philippine Standards on Auditing

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