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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 500 (Redrafted)


Description

PSA 500 : AUDIT EVIDENCE

Date uploaded

 

Scope

This Philippine Standard on Auditing (PSA) explains what constitutes audit evidence in an audit of financial statements, and deals with the auditor’s responsibility to design and perform audit procedures to obtain sufficient appropriate audit evidence to be able to draw reasonable conclusions on which to base the auditor’s opinion.

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