PSA Numbers.txt

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  1. PSA 120
    Framework of Philippine Standards on Auditing
  2. PSA 200 (Revised and Redrafted)
    Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing
  3. PSA 210 (Redrafted)
    Agreeing the Terms of Audit Engagements
  4. PSA 220 (Redrafted)
    Quality Control for Audits of Historical Financial Statements
  5. PSA 230 (Redrafted)
    Audit Documentation
  6. PSA 240 (Redrafted)
    The Auditor�s Responsibility to Consider Fraud in an Audit of Financial Statements
  7. PSA 250 (Redrafted)
    Consideration of Laws and Regulations in an Audit of Financial Statements
  8. PSA 260 (Revised and Redrafted)
    Communication with Those Charged with Governance
  9. PSA 265 (New)
    Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
  10. PSA 300 (Redrafted)
    Planning an Audit of Financial Statements
  11. PSA 315 (Redrafted)
    Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment
  12. PSA 320 (Revised and Redrafted)
    Materiality in Planning and Performing an Audit
  13. PSA 402 (Revised and Redrafted)
    Audit Considerations Relating to Entities Using Service Organizations
  14. PSA 500 (Redrafted)
    Audit Evidence
  15. PSA 501 (Redrafted)
    Audit Evidence � Additional Considerations on Specific Items
  16. PSA 505 (Revised and Redrafted)
    External Confirmations
  17. PSA 510 (Redrafted)
    Initial Audit Engagements-Opening Balances
  18. PSA 520 (Redrafted)
    Analytical Procedures
  19. PSA 530 (Redrafted)
    Audit Sampling
  20. PSA 540 (Revised and Redrafted)
    Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
  21. PSA 550 (Revised and Redrafted)
    Related Parties
  22. PSA 560 (Redrafted)
    Subsequent Events
  23. PSA 570 (Redrafted)
    Going Concern
  24. PSA 580 (Revised and Redrafted)
    Written Representations
  25. PSA 600 (Revised and Redrafted)
    Special Considerations-Audits of Group Financial Statements (Including the Work of Component Auditors)
  26. PSA 610 (Redrafted)
    Using the Work of Internal Auditors
  27. PSA 620 (Revised and Redrafted)
    Using the Work of an Expert
  28. PSA 700 (Redrafted)
    The Independent Auditor�s Report on a Complete Set of General Purpose Financial Statements
  29. PSA 705 (Revised and Redrafted)
    Modifications to the Opinion in the Independent Auditor's Report
  30. PSA 706 (Revised and Redrafted)
    Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report
  31. PSA 710 (Redrafted)
    Comparative Information-Corresponding Figures and Comparative Financial Statements
  32. PSA 720 (Redrafted)
    The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements
  33. PSA 800 (Revised and Redrafted)
    Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
  34. PSA 805 (Revised and Redrafted)
    Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
  35. PSA 810 (Revised and Redrafted)
    Engagements to Report on Summary Financial Statements
  36. PSA 330 (Redrafted)
    The Auditor's Responses to Assessed Risks
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PSA Numbers.txt
PSA NUmbers
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