Auditing Checklist

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Auditing Theory Checklist (May 2011 CPA Exam)

No.	Title
Preface (Dec 2006)	Preface to the International Standards on Quality control, Auditing, review, other Assurance and Related Services and Preface to the Philippine Standards on Quality Control, Auditing, Review, Other Assurance and Related Services
	Philippine Framework for Assurance Engagements
	Glossary of Terms (December 2002) [amended by PSA 220 - Revised ]
PSQC	Philippine Standard on Quality Control
1 - Redrafted	Quality Control for firms That Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements
PSAs	Philippine Standards on Auditing
120	Framework of Philippine Standards on Auditing
200  - Revised and Redrafted	Overall Objective of Independent Auditor and the Conduct of an Audit in Accordance with Philippine Standards on Auditing
210 - Redrafted	Agreeing the Terms of Audit Engagements
220 - Redrafted	Quality Control for an Audit of Financial Statements
230 - Redrafted	Audit Documentation
240 - Redrafted	The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements
250 - Revised and Redrafted	Consideration of Laws and Regulations in an Audit of Financial Statements
260 - Revised and Redrafted	Communication With Those Charge with Governance
265	Communicating Deficiencies in Internal Control  to Those Charged with Governance and Management
300 - Redrafted	Planning on Audit of Financial Statements
315 - Redrafted	Identifying and Assessing the Risks of Material Misstatements Through Understanding the Entity and Its Environment
320 - Revised and Redrafted	Materiality in Planning and Performing Audit
330 - Redrafted	The Auditors Responses to Assessed Risks
402 - Revised and Redrafted	Audit Considerations Relating to an Entity Using a Service Organization
450 - Revised and Redrafted	Evaluation of Misstatements Identified During Audit
500 - Redrafted	Audit Evidence
501 - Redrafted	Audit Evidence - Specific Considerations for Selected Items
505 - Revised and Redrafted	External Confirmations
510 - Redrafted	Initial Audit Engagements - Opening Balances
520 - Redrafted	Analytical Procedures
530 - Redrafted	Audit Sampling
540 - Revised and Redrafted	Auditing Accounting Estimates Including Fair Value Accounting Estimated and Related Disclosures
550 - Revised and Redrafted	Related Parties
560 - Redrafted	Subsequent Events
570 - Redrafted	Going Concern
580 -Revised and Redrafted	Written Representations
600 - Revised and Redrafted	Special Considerations - Audit of Group Financial Statements (Including the Work of Component Auditors)
610 - Redrafted	Using the Work of Internal Auditors
620 - Revised and Redrafted	Using the Work of An Expert
700 - Redrafted	Forming an Opinion and Reporting On Financial Statements
705 - Revised and Redrafted	Modification to the Opinion in the Independent Auditor's Report
706 - Revised and Redrafted	Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's  Report
710 - Redrafted	Comparative Information - Corresponding Figures and Comparative Financial statements
720 - Redrafted	The Auditors Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements
800 - Revised and Redrafted	Special Considerations - Audits of Financial Statements Prepared in Accordance with Special Purpose
805 - Revised and Redrafted	Special Considerations - Audits of Single Financial Statements and Specific Elements Accounts or Items of Financial Statements
810 - Revised and Redrafted	Engagements To Report on Summary Financial Statements
PAPSs	Philippine Auditing Practice Statements
1000	Inter-bank Confirmation Procedures
1000Ph	Audit Evidence - Practical Problems in an Audit of Financial Statements
1001Ph	Guidance in Dealing with "Tentative Financial Statements"
1002Ph	The Auditors Report on General Purpose Financial Statements Prepared in Accordance with a Philippine Financial Reporting Framework other than PFRS
1003Ph	Guidance in Dealing with Reports Required by the SEC Relating to Increase in Capital Stock of a Corporation
1004	The Relationship Between Bangko Sentral ng Pilipinas (BSP) and Banks' External Auditors
1005 Rev	The Special Consideration in the Audit of Small Entities
1006	Audits of the Financial Statements of Banks
1010	The Consideration of Environmental Matters in the Audit of Financial Statements
1012	Auditing Derivative Financial Instruments [amended by PSA 220 Revised]
1013	Electronic Commerce - Effect on the Audit of Financial Statements
1014	Reporting by Auditors on Compliance with International Financial Reporting Standards
PSREs	Philippine Standards on Review Engagements
2400	Engagements to Review Financial Statements (amended in 2008)
2410	Review of Interim Financial Information Performed by the Independent Auditor of the Entity (amended in 2008)
PSAEs	Philippine Standards on Assurance Engagements
3000 Rev	Assurance Engagements Other Than Audits or Reviews of Historical Financial Information
3400	The Examination of Prospective Financial Information - previously PSA 810
PSRSs	Philippine Standards on Related Services
4400	Engagements to Perform Agreed Upon Procedures Regarding Financial Information (Previously PSA 920)
4410	Engagements to Compile Financial Information  (Previously PSA 930)
	RA 9298 - Philippine Accountancy Act of 2004

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