1PL 8ClLSSlCnAL S1AnuA8uS

LnL8ALL? ACCL1Lu Auul1ln

S1AnuA8uS (AAS)
W 8epresenLs measures of Lhe quallLy of Lhe
audlLor's performance
W Should be looked aL as a mlnlmum sLandard of
performance LhaL audlLors should follow
LnL8ALL? ACCL1Lu Auul1ln S1AnuA8uS (AAS)
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S1ANDAkDS
S1ANDAkDS
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S1ANDAkDS
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!
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lannlng
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ConslderaLlon
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AccepLed
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rlnclples
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plnlon
PlLllnL S1AnuA8uS Cn
Auul1ln (SAs)
AudlLlng and Assurance SLandards Councll (AASC)
Pas been glven Lhe Lask Lo promulgaLe audlLlng sLandards pracLlces and
procedures whlch shall be generally accepLed by Lhe accounLlng
professlon ln Lhe hlllpplnes
AASC ronouncemenLs
lramework for Assurance LngagemenLs 8elaLed Servlces
AudlL
hll
SLandards on
AudlLlng
SAs
100999
8evlew
CLher
Assurance
LngagemenLs
Agreed for
rocedures
LngagemenL
CompllaLlon
LngagemenL
hll AudlLlng
racLlce
SLaLemenLs
As
10001999
hll
SLandards on
8evlew
LngagemenLs
S8Ls
20002699
hll 8evlew
LngagemenL
racLlce
SLaLemenLs
8LSs
27002999
hll
SLandards on
Assurance
LngagemenLs
SALs
30003699
hll
Assurance
LngagemenL
racLlce
SLaLemenLs
ALs
37003999
hll SLandards on
8elaLed Servlces
S8Ss
40004699
hll 8elaLed
Servlces racLlce
SLaLemenLs
8SSs
47004999
AdopLlon of lnLernaLlonal SLandards