000			01564nam a2200181Ia 4500
003			NULRC
005			20250520102757.0
008			250520s9999 xx 000 0 und d
040			_cNULRC
050			_aHF 5661 .A91 1993
245		0	_aCompilation of statements of auditing standards in the Philippines : _bNos. 1-12 Audit manual for commercial banks.
260			_a[Place of publication not identifed] : _b[publisher not identified], _cc1993
300			_a358 pages ; _c24 cm.
505			_aForeword -- 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.
520			_aThe 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.
650			_aAUDITING -- STANDARDS
942			_2lcc _cBK
999			_c15112 _d15112