Philippine Standards on Auditing (PSAs)
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Glossary of Terms (December 2002)
IAASB – Interim Terms of Reference (August 2004)
Philippine Framework for Assurance Engagements
Preface to International Standards and Philippine Standards
PSA 120 - Framework of Philippine Standards on Auditing
PSA 200 (Revised and Redrafted) - Overall Objectives of the Independent Auditor and the Conduct of an Audit
in Accordance with International Standards on Auditing
PSA 210 (Redrafted) – Agreeing the Terms of Audit Engagements
PSA 220 (Redrafted) – Quality Control for Audits of Historical Financial Statements
PSA 230 (Redrafted) – Audit Documentation
PSA 240 (Redrafted) – The Auditor’s Responsibility to Consider Fraud in an Audit of Financial Statements
PSA 250 (Redrafted) – Consideration of Laws and Regulations in an Audit of Financial Statements
PSA 260 (Revised and Redrafted) – Communication with Those Charged with Governance
PSA 265 (New) - Communicating Deficiencies in Internal Control to Those Charged with Governance and
Management
PSA 300 (Redrafted) – Planning an Audit of Financial Statements
PSA 315 (Redrafted) – Identifying and Assessing the Risks of Material Misstatement through Understanding the
Entity and Its Environment
PSA 320 (Revised and Redrafted) – Materiality in Planning and Performing an Audit
PSA 330 (Redrafted) – The Auditor's Responses to Assessed Risks
PSA 402 (Revised and Redrafted) – Audit Considerations Relating to Entities Using Service Organizations
PSA 500 (Redrafted) – Audit Evidence
PSA 501 (Redrafted) – Audit Evidence – Additional Considerations on Specific Items
PSA 505 (Revised and Redrafted) – External Confirmations
PSA 510 (Redrafted) – Initial Audit Engagements-Opening Balances
PSA 520 (Redrafted) – Analytical Procedures
PSA 530 (Redrafted) – Audit Sampling
PSA 540 (Revised and Redrafted) – Auditing Accounting Estimates, Including Fair Value Accounting Estimates,
and Related Disclosures
PSA 550 (Revised and Redrafted) – Related Parties
PSA 560 (Redrafted) – Subsequent Events
PSA 570 (Redrafted) – Going Concern
PSA 580 (Revised and Redrafted)– Written Representations
PSA 600 (Revised and Redrafted) – Special Considerations-Audits of Group Financial Statements (Including the
Work of Component Auditors)
PSA 610 (Redrafted) – Using the Work of Internal Auditors
PSA 620 (Revised and Redrafted) – Using the Work of an Expert
PSA 700 (Redrafted) – The Independent Auditor’s Report on a Complete Set of General Purpose Financial
Statements
PSA 705 (Revised and Redrafted) - Modifications to the Opinion in the Independent Auditor's Report
PSA 706 (Revised and Redrafted) - Emphasis of Matter Paragraphs and Other Matter Paragraphs in the
Independent Auditor's Report
PSA 710 (Redrafted)– Comparative Information-Corresponding Figures and Comparative Financial Statements
PSA 720 (Redrafted) – The Auditor's Responsibilities Relating to Other Information in Documents Containing
Audited Financial Statements
PSA 800 (Revised and Redrafted) – Special Considerations-Audits of Financial Statements Prepared in
Accordance with Special Purpose Frameworks
PSA 805 (Revised and Redrafted) - Special Considerations-Audits of Single Financial Statements and Specific
Elements, Accounts or Items of a Financial Statement
PSA 810 (Revised and Redrafted) - Engagements to Report on Summary Financial Statements