Psa 200

Topics: Financial statements, Auditing, International Financial Reporting Standards Pages: 56 (13764 words) Published: July 7, 2013
Auditing and Assurance Standards Council

Philippine Standard on Auditing 200 (Revised and Redrafted)

OVERALL OBJECTIVES OF THE INDEPENDENT AUDITOR AND THE CONDUCT OF AN AUDIT IN ACCORDANCE WITH PHILIPINE STANDARDS ON AUDITING

Conforming Amendments

Preface to the Philippine Standards on Quality Control, Auditing, Review, Other Assurance and Related Services

Other PSAs

CONTENTS

Page

Philippine Standard on Auditing (PSA) 200 (Revised and Redrafted), “Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Philippine Standards on Auditing.................... 2

Conforming Amendments

|Preface to the Philippine Standards on Quality Control, | | |Auditing, Review, Other Assurance and Related Services................................ | | | |30 | | | | |PSA 230 (Redrafted), “Audit Documentation” ................................................. |32 | | | | |PSA 240 (Redrafted), “The Auditor’s Responsibilities Relating | | |to Fraud in an Audit of Financial Statements”................................................... |34 | | | | |PSA 260 (Revised and Redrafted), “Communication with | | |Those Charged with Governance”..................................................................... |35 | | | | |All Final Clarified |37 | |PSAs.................................................................................... | |

PHILIPPINE STANDARD ON AUDITING 200*
(REVISED AND REDRAFTED)

OVERALL OBJECTIVES OF THE INDEPENDENT AUDITOR AND THE CONDUCT OF AN AUDIT IN ACCORDANCE WITH PHILIPPINE STANDARDS ON AUDITING (Effective for audits of financial statements for periods beginning on or after December 15, 2009)

CONTENTS

Introduction
Paragraph

Scope of this PSA................................................................................................. 1−2

An Audit of Financial Statements......................................................................... 3−9

Effective Date....................................................................................................... 10

Overall Objectives of the Auditor..................................................................... 11−12

Definitions........................................................................................................... 13

Requirements

Ethical Requirements Relating to an Audit of Financial Statements................... 14

Professional Skepticism....................................................................................... 15

Professional Judgment......................................................................................... 16

Sufficient Appropriate Audit Evidence and Audit...

References: 10. This PSA is effective for audits of financial statements for periods beginning on or after December 15, 2009.
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