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    Audit Misc. Midterms

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    Hyacinth F
    This document lists various Philippine Standards on Auditing (PSA) that provide guidance on conducting audits according to international standards. It includes PSAs on planning audits, assessing risks, using the work of others, audit documentation, communications, and reporting. The document also references frameworks for assurance engagements and quality management for audits in the Philippines.

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    Audit Misc. Midterms

    Uploaded by

    Hyacinth F
    12 views2 pages
    This document lists various Philippine Standards on Auditing (PSA) that provide guidance on conducting audits according to international standards. It includes PSAs on planning audits, assessing risks, using the work of others, audit documentation, communications, and reporting. The document also references frameworks for assurance engagements and quality management for audits in the Philippines.

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    This document lists various Philippine Standards on Auditing (PSA) that provide guidance on conducting audits according to international standards. It includes PSAs on planning audits, assessing risks, using the work of others, audit documentation, communications, and reporting. The document also references frameworks for assurance engagements and quality management for audits in the Philippines.

    Copyright:

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

    Audit Misc. Midterms

    Uploaded by

    Hyacinth F
    This document lists various Philippine Standards on Auditing (PSA) that provide guidance on conducting audits according to international standards. It includes PSAs on planning audits, assessing risks, using the work of others, audit documentation, communications, and reporting. The document also references frameworks for assurance engagements and quality management for audits in the Philippines.

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     Preface to International Standards and  PSA 315 (Redrafted) 

    – Identifying and Assessing


    Philippine Standards the Risks of Material Misstatement through
     PSA 120 – Framework of Philippine Standards on Understanding the Entity and Its Environment
    Auditing  PSA 550 (Revised and Redrafted) – Related
     Glossary of Terms Parties
     IAASB – Interim Terms of Reference  PSA 600 (Revised and Redrafted) – Special
    Considerations-Audits of Group Financial
     PSA 240 (Redrafted) – The Auditor’s Responsibility Statements (Including the Work of Component
    to Consider Fraud in an Audit of Financial Auditors)
    Statements
     PSA 200 (Revised and Redrafted) – Overall  PSA 805 (Revised and Redrafted) – Special
    Objectives of the Independent Auditor and the Considerations-Audits of Single Financial
    Conduct of an Audit in Accordance with International Statements and Specific Elements, Accounts or
    Standards on Auditing Items of a Financial Statement
     PSA 320 (Revised and Redrafted) – Materiality in  PSA 810 (Revised and Redrafted) – Engagements
    Planning and Performing an Audit to Report on Summary Financial Statements
     PSA 510 (Redrafted) – Initial Audit Engagements-  Philippine Framework for Assurance
    Opening Balances Engagements
     PSA 530 (Redrafted) – Audit Sampling  Philippine Standards on Auditing (PSA) 250
     PSA 560 (Redrafted) – Subsequent Events (Revised) – Consideration of Laws and Regulations
    in an Audit of Financial Statements [Including
     PSA 570 (Redrafted) – Going Concern Related Conforming Amendments to Other
     PSA 580 (Revised and Redrafted) – Written Philippine Standards]
    Representations  Philippine Standards on Auditing (PSA) 540
     PSA 610 (Redrafted) – Using the Work of Internal (Revised) – Auditing Accounting Estimates and
    Auditors Related Disclosures, and Conforming and
     PSA 705 (Revised and Redrafted) – Modifications Consequential Amendments to Other Philippine
    to the Opinion in the Independent Auditor’s Report Standards Arising from PSA 540 (Revised)
     PSA 706 (Revised and Redrafted) – Emphasis of  Philippine Standards on Auditing (PSA) 315
    Matter Paragraphs and Other Matter Paragraphs in (Revised 2019) – Identifying and Assessing the
    the Independent Auditor’s Report Risks of Material Misstatement
     PSA 720 (Redrafted) – The Auditor’s  Philippine Standards on Auditing (PSA) 220
    Responsibilities Relating to Other Information in (Revised) – Quality Management for an Audit of
    Documents Containing Audited Financial Statements Financial Statements
     PSA 210 (Redrafted) – Agreeing the Terms of Audit  Accountancy Board Resolution No. 47 (s. 2022) –
    Engagements Resolution Adopting The Auditing And Assurance
    Standards Council (AASC) Pronouncements As Part
     PSA 220 (Redrafted) – Quality Control for Audits of
    Of The Philippine Auditing Standards
    Historical Financial Statements
     PSA 230 (Redrafted) – Audit Documentation
     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 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 520 (Redrafted) – Analytical Procedures
     PSA 620 (Revised and Redrafted) – Using the
    Work of an Expert
     PSA 700 (Redrafted) – The Independent Auditor’s
    Report on a Complete Set of General Purpose
    Financial Statements
     PSA 710 (Redrafted) – Comparative Information-
    Corresponding Figures and Comparative Financial
    Statements
     PSA 800 (Revised and Redrafted) – Special
    Considerations-Audits of Financial Statements
    Prepared in Accordance with Special Purpose
    Frameworks

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