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Standards Auditing and Assurance Standards Council Philippine Standard on Auditing 580 (Revised and Redrafted)WRITTEN REPRESENTATIONS PSA 580 (Revised and Redrafted)
PHILIPPINE STANDARD ON
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How to fill out philippine standard on auditing
How to fill out Philippine Standard on Auditing:
01
Familiarize yourself with the specific requirements and guidelines provided in the Philippine Standard on Auditing (PSA). This includes understanding its scope, objectives, and key principles.
02
Review the specific auditing procedures outlined in the PSA and determine how they apply to your particular audit engagement. It is important to understand the steps and methodologies required to effectively carry out the audit process.
03
Collect all relevant audit evidence, including financial statements, records, and supporting documentation. Ensure that the evidence gathered is sufficient, reliable, and relevant to the audit objectives.
04
Apply the appropriate auditing techniques and procedures outlined in the PSA. This may include conducting tests of controls, substantive procedures, or analytical procedures, depending on the nature of the audit engagement.
05
Document your audit findings in a systematic and organized manner. This includes preparing working papers, summarizing audit tests and procedures performed, and outlining any significant issues identified during the audit process.
06
Evaluate the overall audit results and determine whether the financial statements are fairly presented in accordance with the applicable financial reporting framework, considering any material misstatements or discrepancies.
07
Prepare the audit report, which should clearly communicate the scope of the audit, the auditor's opinion on the financial statements, and any relevant disclosures or qualifications.
Who needs Philippine Standard on Auditing?
01
Auditors: Professional auditors who perform audits of financial statements in the Philippines are required to adhere to the Philippine Standard on Auditing.
02
Entities subject to audit: All entities that are required to undergo an external financial statement audit, such as publicly-listed companies, government agencies, non-profit organizations, and private companies, need to comply with the Philippine Standard on Auditing.
03
Regulatory bodies and authorities: The Philippine Standard on Auditing serves as a benchmark and reference for regulatory bodies and authorities responsible for overseeing the auditing profession and ensuring the quality and integrity of audits conducted in the country.
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What is philippine standard on auditing?
The Philippine Standard on Auditing (PSA) is the set of standards used by auditors in the Philippines to guide the conduct of audits.
Who is required to file philippine standard on auditing?
Auditors and accounting firms in the Philippines are required to follow the Philippine Standard on Auditing.
How to fill out philippine standard on auditing?
To fill out the Philippine Standard on Auditing, auditors must follow the guidelines and procedures set out in the standards.
What is the purpose of philippine standard on auditing?
The purpose of the Philippine Standard on Auditing is to ensure that audits are conducted with integrity, objectivity, and independence.
What information must be reported on philippine standard on auditing?
Auditors must report on the financial statements of an entity, along with any findings or issues discovered during the audit.
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