Auditing and Assurance Principles

LIST OF STANDARDS

 Glossary of Terms (December 2002)

 IAASB – Interim Terms of Reference (August 2004)
 Philippine Framework for Assurance Engagements
 Preface to International Standards and Philippine Standards
 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
 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
 Other Standards:

 Amendments to PSREs 2400 and 2410 - Amendments to PSRE 2400 - Engagements to Review
Financial Statements, and PSRE 2410 - Review of Interim Financial Information Performed by the
Independent Auditor of the Entity
 PSRE 2400 (previously 910) - Engagements to Review Financial Statements (previously PSA 910)
 PSRE 2410 - Review of Interim Financial Information Performed by the Independent Auditor of the
Entity
 PSAE 3000 (Rev.) – Assurance Engagements Other Than Audits or Reviews of Historical Financial
Statments
 PSAE 3400 – The Examination of Prospective Financial Information (previously PSA 810)
 PSAE 3402 - ASSURANCE REPORTS ON CONTROLS AT A SERVICE ORGANIZATION
 PSRS 4400 – Engagements to Perform Agreed-Upon Procedures Regarding Financial Information
(previously PSA 920)
 PSRS 4410 – Engagements to Compile Financial Information (previously PSA 930)
 Philippine Standard on Quality Control (PSQC) 1 (Redrafted) - Quality Controls for Firms that
Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services
Engagements

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https://aasc.org.ph/downloads/PSA/PSA.php