Republic of the Philippines

COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines

RESOLUTION No. ZOlLl-011

Date : _JlJJ_\{ B t 2B1L

SUBJECT : Adoption of Additional Philippine Public Sector Standards on Auditing

(PPSSAs)

WHEREAS, pursuant to Section 2 (2) of Article IX-D of the 1987 Philippine

Constitution, and by virtue of the powers vested in it by existing laws, the Commission on
Audit promulgated COA Resolution No. 2013-007 dated January 29, 2013, adopting the
standards, recommended by the Public Sector Auditing Standards Board (PSSB-Auditing),
to he known as the Philippine Public Sector Standards on Auditing (PPSSAs);

WHEREAS, the PSSB-Auditing recommended the adoption of standards, in addition

to those already adopted under COA Resolution No. 2013-007;

NOW, THEREFORE, the Commission Proper resolves, as it does hereby resolve, to

adopt the additional standards annexed to this Resolution and made an integral pmi hereof.

This Resolution shall take effect on HAY U7 20\~ .

Done this 7th day of May 2014 at Quezon City, Philippines.

MARIA G- ~LIDO
g~r~e:son
TAN

~ENDOZA
Commissioner
 Annex A

HANDBOOK ON PPSSA
BOOK II- Volume 3C & Book II- Volume 3D Part 2

BOOK II- Volume 3C

(PPSSA) 1500 - Audit Evidence

2 (PPSSA) 1501 - Audit Evidence- Specific Considerations for Selected Items

3 (PPSSA) 1505- External Confirmations

4 (PPSSA) 1510- Initial Audit Engagements- Opening Balances

5 (PPSSA) 1520- Analytical Procedures

6 (PPSSA) 1530- Audit Sampling

7 (PPSSA) 1540- Auditing Accounting Estimates, including Fair Value

Accounting Estimates, and Related Disclosures
-c
8 (PPSSA) !550- Related Parties
/

I~
9 (PPSSA) 1560 - Subsequent Events

10 (PPSSA) 1570- Going Concern

II (PPSSA) 1580- Written Representations

Book II- Volume 3D Part 2

12 PPSSA !600 Special Considerations - Audits of Group Financial Statements

(Including the Work of Component Auditor)
13 PPSSA 1610 Using the Work oflnternal Auditors
14 PPSSA 1620 Using the Work of An Auditor's Experi
15 PPSSA I 710 Comparative Information - Corresponding Figures and Comparative
Financial Statements
16 PPSSA 1720 The Auditor's Responsibilities Relating tcr.- Other Infonmtion 111

Documents Containing Audited Financial Statements