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Judith V. Lopez
AASC Chairman

John-John Patrick V. Lim
AASC Secretary

For a complete list of AASC members, click here.


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Download - Philippine Standards on Auditing (PSAs)

PSA 300 (Redrafted)


Description

PSA 300 : PLANNING AN AUDIT OF FINANCIAL STATEMENTS

Date uploaded

 

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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