Key Contacts

Judith V. Lopez
AASC Chairman

John-John Patrick V. Lim
AASC Secretary

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AASC Key Contacts - February 2019

Download - Philippine Standards on Auditing (PSAs)

PSA 300 (Redrafted)


Description

PSA 300 : PLANNING AN AUDIT OF FINANCIAL STATEMENTS

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Scope

This Philippine Standard on Auditing (PSA) deals with the auditor’s responsibility to plan an audit of financial statements. This PSA is written in the context of recurring audits. Additional considerations in an initial audit engagement are separately identified.

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