Relationship with Existing PSAs

The diagram below indicates the relationship between this PSAE and the ASPC’s existing PSAs and
PAPSs.

Code of Ethics(5)

(BOA)

Philippine Standard on Assurance

Related Services
Engagements

Subject Matter Historical Financial Financial Information Non-Financial Systems and Behavior Financial Information
Statements Information Processes

PSA 120 PSA 120

Types of Services Audit Review Examination Agreed-upon Compilation

Procedures

Standards PSAs 200- PSA 910 PSA 810 PSA 920 PSA 930
1 2 3 4 5 6 7 8 9
720

PAPS 1000-
1013
Examples of future Standards or Statements that may be developed:

1. Corporate Governance 6. Environmental Management System

2. Statistical 7. Corporate Governance

3. Environment 8. Compliance

Shaded boxes represent existing Standards and Statements.