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PSA > PSA > Flashcards

PSA Flashcards

1
Q

Framework of Philippine Standards on Auditing

A

PSA 120

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2
Q

Overall Objectives of The Independent Auditor and The Conduct of An Audit In Accordance With Philippine Standards on Auditing

A

PSA 200

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3
Q

Agreeing The Terms of Audit Engagements

A

PSA 210

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4
Q

Quality Control For An Audit of Financial Statement

A

PSA 220

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5
Q

Audit Documentation

A

PSA 230

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6
Q

The Auditor’s Responsibilities Relating To Fraud In An Audit Of Financial Statement

A

PSA 240

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7
Q

Consideration of Laws and Regulations in an Audit of Financial Statement

A

PSA 250

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8
Q

Communication With Those Charged With Governance

A

PSA 260

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9
Q

Communicating Deficiencies In Internal Control To Those Charged With Governance and Management

A

PSA 265

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10
Q

Planning an Audit of Financial Statement

A

PSA 300

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11
Q

Identifying and Assessing The Risks of Material Misstatement Through Understanding The Entity And Its Environment

A

PSA 315

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12
Q

Materiality In Planning And Performing An Audit

A

PSA 320

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13
Q

The Auditor’s Responses To Assessed Risks

A

PSA 330

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14
Q

Audit Considerations Relating To An Entity Using A Service Organization

A

PSA 402

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15
Q

Audit Evidence

A

PSA 500

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16
Q

Audit Evidence- Specific Considerations For Selected Items

17
Q

External Confirmations

18
Q

Initial Audit Engagements- Opening Balances

19
Q

Analytical Procedures

20
Q

Audit Sampling

21
Q

Audit Accounting Estimates, Including Fair Value Accounting Estimates, And Related Disclosures

22
Q

Related Parties

23
Q

Subsequent Events

24
Q

Going Concern

25
Written Representations
PSA 580
26
Special Considerations- Audit of Group Financial Statement (Including The Work Of Component Auditors)
PSA 600
27
Using The Work Of Internal Auditors And Related Conforming Amendments
PSA 610
28
Using The Work Of An Auditor's Expert
PSA 620
29
Forming An Opinion and Reporting on Financial Statements
PSA 700
30
Communicating Key Audit Matters In The Independent Auditor's Report
PSA 701
31
Modifications To The Opinion In The Independent Auditor's Report
PSA 705
32
Emphasis Of Matter Paragraph And Other Matter Paragraphs In The Independent Auditor's Report
PSA 706
33
Comparative Information- Corresponding Figures And Comparative Financial Statements
PSA 710
34
The Auditor's Responsibilities Relating To Other Information
PSA 720
35
Special Considerations- Audits of Financial Statement Prepared In Accordance With Special Purpose Frameworks
PSA 800
36
Special Considerations- Audits of Single Financial Statement and Specific Elements, Accounts, Or Items of A Financial Statement
PSA 805
37
Engagements to Report On Summary Financial Statements
PSA 810

PSA (1 decks)

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