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 |