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standards on auditing and assurance, Study notes of Auditing

it is the standards regarding the auditing and assurance principles

Typology: Study notes

2020/2021

Uploaded on 03/29/2021

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Calderon, Reynan C. BSA – 31A1
Philippine Standards on Auditing
PSA 120 - Framework of Philippine Standards on Auditing
PSA 200 (Revised and Redrafted) - Overall Objectives of the Independent Auditor and the
Conduct of an Audit in Accordance with International Standards on Auditing
PSA 210 (Redrafted) – Agreeing the Terms of Audit Engagements
PSA 220 (Redrafted) – Quality Control for Audits of Historical Financial Statements
PSA 230 (Redrafted) – Audit Documentation
PSA 240 (Redrafted) – The Auditor’s Responsibility to Consider Fraud in an Audit of
Financial Statements
PSA 250 (Redrafted) Consideration of Laws and Regulations in an Audit of Financial
Statements
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 315 (Redrafted) Identifying and Assessing the Risks of Material Misstatement
through Understanding the Entity and Its Environment
PSA 320 (Revised and Redrafted) – Materiality in Planning and Performing an Audit
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 510 (Redrafted) – Initial Audit Engagements-Opening Balances
PSA 520 (Redrafted) – Analytical Procedures
PSA 530 (Redrafted) – Audit Sampling
PSA 540 (Revised and Redrafted) – Auditing Accounting Estimates, Including Fair Value
Accounting Estimates, and Related Disclosures
PSA 550 (Revised and Redrafted) – Related Parties
PSA 560 (Redrafted) – Subsequent Events
PSA 570 (Redrafted) – Going Concern
PSA 580 (Revised and Redrafted) – Written Representations
PSA 600 (Revised and Redrafted) Special Considerations-Audits of Group Financial
Statements (Including the Work of Component Auditors)
PSA 610 (Redrafted) – Using the Work of Internal Auditors
PSA 620 (Revised and Redrafted) – Using the Work of an Expert
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Calderon, Reynan C. BSA – 31A Philippine Standards on AuditingPSA 120 - Framework of Philippine Standards on Auditing  PSA 200 (Revised and Redrafted) - Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing  PSA 210 (Redrafted) – Agreeing the Terms of Audit Engagements  PSA 220 (Redrafted) – Quality Control for Audits of Historical Financial Statements  PSA 230 (Redrafted) – Audit Documentation  PSA 240 (Redrafted) – The Auditor’s Responsibility to Consider Fraud in an Audit of Financial Statements  PSA 250 (Redrafted) – Consideration of Laws and Regulations in an Audit of Financial Statements  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 315 (Redrafted) – Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment  PSA 320 (Revised and Redrafted) – Materiality in Planning and Performing an Audit  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 510 (Redrafted) – Initial Audit Engagements-Opening Balances  PSA 520 (Redrafted) – Analytical Procedures  PSA 530 (Redrafted) – Audit Sampling  PSA 540 (Revised and Redrafted) – Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures  PSA 550 (Revised and Redrafted) – Related Parties  PSA 560 (Redrafted) – Subsequent Events  PSA 570 (Redrafted) – Going Concern  PSA 580 (Revised and Redrafted) – Written Representations  PSA 600 (Revised and Redrafted) – Special Considerations-Audits of Group Financial Statements (Including the Work of Component Auditors)  PSA 610 (Redrafted) – Using the Work of Internal Auditors  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 705 (Revised and Redrafted) - Modifications to the Opinion in the Independent Auditor's Report  PSA 706 (Revised and Redrafted) - Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report  PSA 710 (Redrafted) – Comparative Information-Corresponding Figures and Comparative Financial Statements  PSA 720 (Redrafted) – The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements  PSA 800 (Revised and Redrafted) – Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks  PSA 805 (Revised and Redrafted) - Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement  PSA 810 (Revised and Redrafted) - Engagements to Report on Summary Financial Statements Philippine Auditing Practice StatementsPAPS 1000 – Inter-Bank Confirmation Procedures  PAPS 1002Ph (Revised) - The Auditor's Report on General Purpose Financial Statements Prepared in Accordance with a Philippine Financial Reporting Framework Other than PFRS (March 12, 2010).  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 (Rev.) – 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