Compilation of statements of auditing standards in the Philippines : Nos. 1-12 Audit manual for commercial banks.
Material type:
TextPublication details: [place of publication not identified] : [publisher not identified], c1993Description: 358 pages ; 24 cmSubject(s): AUDITING -- STANDARDSLOC classification: HF 5661 .A91 1993
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LRC - Annex | National University - Manila | Gen. Ed. - CBA | Filipiniana | FIL HF 5661 .A91 1993 (Browse shelf (Opens below)) | c.1 | Available | NULIB000012871 |
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| FIL HF 5635 .V35 2020 c.3 Conceptual framework and accounting standards / | FIL HF 5635 .V55 2012 Basic accounting for CS/IT / | FIL HF 5661 .A46 2012 Reviewer in management advisory services / | FIL HF 5661 .A91 1993 Compilation of statements of auditing standards in the Philippines : Nos. 1-12 Audit manual for commercial banks. | FIL HF 5661 .B63 Comprehensive reviewer in auditing theory | FIL HF 5661 .C33 2011 Management advisory services : CPA reviewer | FIL HF 5661 .C33 2012 Comprehensive CPA examination reviewer : auditing problems |
Foreword -- Preface -- No.1 The objectives, scope & responsibilities of an independent auditor in undertaking an audit -- No.2 Generally Accepted Auditing standards -- No. 3 Audit Engagement letters -- No. 4 Client representations -- No. 5 Independent Auditor's Report on audited financial statements -- No.6 Study and evaluation of the accounting systems & related internal control in connection with an audit -- No.7 Audit Evidence & Documentation -- No. 8 Control of Quality of audit work -- No. 9 Planning & Supervision -- No. 10 Audit Sampling -- No. 11 Procedures to be followed in the review of clients income, withholding & Value added tax returns -- No.12 fraud & Error.
The purpose of this Philippine Standard on Auditing (PSA) is to establish standards and provide guidance on the accountant's professional responsibilities when an engagement to compile financial information is undertaken and the form and content of the report the accountant issues in connection with such a compilation.
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