Compilation of statements of auditing standards in the Philippines : Nos. 1-12 Audit manual for commercial banks.
Compilation of statements of auditing standards in the Philippines : Nos. 1-12 Audit manual for commercial banks.
- [Place of publication not identifed] : [publisher not identified], c1993
- 358 pages ; 24 cm.
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.
AUDITING -- STANDARDS
HF 5661 .A91 1993
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.
AUDITING -- STANDARDS
HF 5661 .A91 1993