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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

A

PSA 501

17
Q

External Confirmations

A

PSA 505

18
Q

Initial Audit Engagements- Opening Balances

A

PSA 510

19
Q

Analytical Procedures

A

PSA 520

20
Q

Audit Sampling

A

PSA 530

21
Q

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

A

PSA 540

22
Q

Related Parties

A

PSA 550

23
Q

Subsequent Events

A

PSA 560

24
Q

Going Concern

A

PSA 570

25
Q

Written Representations

A

PSA 580

26
Q

Special Considerations- Audit of Group Financial Statement (Including The Work Of Component Auditors)

A

PSA 600

27
Q

Using The Work Of Internal Auditors And Related Conforming Amendments

A

PSA 610

28
Q

Using The Work Of An Auditor’s Expert

A

PSA 620

29
Q

Forming An Opinion and Reporting on Financial Statements

A

PSA 700

30
Q

Communicating Key Audit Matters In The Independent Auditor’s Report

A

PSA 701

31
Q

Modifications To The Opinion In The Independent Auditor’s Report

A

PSA 705

32
Q

Emphasis Of Matter Paragraph And Other Matter Paragraphs In The Independent Auditor’s Report

A

PSA 706

33
Q

Comparative Information- Corresponding Figures And Comparative Financial Statements

A

PSA 710

34
Q

The Auditor’s Responsibilities Relating To Other Information

A

PSA 720

35
Q

Special Considerations- Audits of Financial Statement Prepared In Accordance With Special Purpose Frameworks

A

PSA 800

36
Q

Special Considerations- Audits of Single Financial Statement and Specific Elements, Accounts, Or Items of A Financial Statement

A

PSA 805

37
Q

Engagements to Report On Summary Financial Statements

A

PSA 810

PSA (1 decks)

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