Key Contacts

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 600 (Revised, Redrafted)


Description

PSA 600 : SPECIAL CONSIDERATIONS—AUDITS OF GROUP FINANCIAL STATEMENTS (INCLUDING THEWORK OF COMPONENT AUDITORS)

Scope

The Philippine Standards on Auditing (PSAs) apply to group audits. This PSA deals with special considerations that apply to group audits, in particular those that involve component auditors.

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