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Zurita - Summary Table For PSAs

The document lists the phases of auditing and corresponding Philippine Standards on Auditing (PSAs) for a student named Zurita, Nove Jane C. in Section A3. It includes 3 phases of auditing - Planning, Fieldwork, and Reporting. For each phase, it lists the relevant PSAs by number and title, with a total of 31 PSAs covered overall.

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Nove Jane Zurita
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172 views2 pages

Zurita - Summary Table For PSAs

The document lists the phases of auditing and corresponding Philippine Standards on Auditing (PSAs) for a student named Zurita, Nove Jane C. in Section A3. It includes 3 phases of auditing - Planning, Fieldwork, and Reporting. For each phase, it lists the relevant PSAs by number and title, with a total of 31 PSAs covered overall.

Uploaded by

Nove Jane Zurita
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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Name of student: Zurita, Nove Jane C.

Section: A3

Phase of Auditing List of PSAs: Number and Title


1. Planning 1. PSA 200 (Revised and Redrafted) - Overall Objectives of the
Independent Auditor and the Conduct of an Audit in Accordance
with International Standards on Auditing
2. PSA 210 (Redrafted) – Agreeing the Terms of Audit Engagements
3. PSA 220 (Redrafted) – Quality Control for Audits of Historical
Financial Statements
4. PSA 230 (Redrafted) – Audit Documentation
5. PSA 240 (Redrafted) – The Auditor’s Responsibility to Consider
Fraud in an Audit of Financial Statements
6. PSA 250 (Redrafted) – Consideration of Laws and Regulations in
an Audit of Financial Statements
7. PSA 260 (Revised and Redrafted) – Communication with Those
Charged with Governance
8. PSA 265 (New) - Communicating Deficiencies in Internal Control
to Those Charged with Governance and Management
9. PSA 300 (Redrafted) – Planning an Audit of Financial Statements
10. PSA 315 (Redrafted) – Identifying and Assessing the Risks of
Material Misstatement through Understanding the Entity and Its
Environment
11. PSA 320 (Revised and Redrafted) – Materiality in Planning and
Performing an Audit
12. PSA 330 (Redrafted) – The Auditor's Responses to Assessed Risks

2. Fieldwork 1. PSA 402 (Revised and Redrafted) – Audit Considerations Relating


to Entities Using Service Organizations
2. PSA 500 (Redrafted) – Audit Evidence
3. PSA 501 (Redrafted) – Audit Evidence – Additional
Considerations on Specific Items
4. PSA 505 (Revised and Redrafted) – External Confirmations
5. PSA 510 (Redrafted) – Initial Audit Engagements-Opening
Balances
6. PSA 520 (Redrafted) – Analytical Procedures
7. PSA 530 (Redrafted) – Audit Sampling
8. PSA 540 (Revised and Redrafted) – Auditing Accounting
Estimates, Including Fair Value Accounting Estimates, and
Related Disclosures
9. PSA 550 (Revised and Redrafted) – Related Parties
10. PSA 560 (Redrafted) – Subsequent Events
11. PSA 570 (Redrafted) – Going Concern
12. PSA 580 (Revised and Redrafted)– Written Representations
13. PSA 600 (Revised and Redrafted) – Special Considerations-Audits
of Group Financial Statements (Including the Work of
Component Auditors)
14. PSA 610 (Redrafted) – Using the Work of Internal Auditors
15. PSA 620 (Revised and Redrafted) – Using the Work of an Expert

3. Reporting 1. PSA 700 (Redrafted) – The Independent Auditor’s Report on a


Complete Set of General Purpose Financial Statements
2. PSA 705 (Revised and Redrafted) - Modifications to the Opinion
in the Independent Auditor's Report
3. PSA 706 (Revised and Redrafted) - Emphasis of Matter
Paragraphs and Other Matter Paragraphs in the Independent
Auditor's Report
4. PSA 710 (Redrafted)– Comparative Information-Corresponding
Figures and Comparative Financial Statements
5. PSA 720 (Redrafted) – The Auditor's Responsibilities Relating to
Other Information in Documents Containing Audited Financial
Statements
6. PSA 800 (Revised and Redrafted) – Special Considerations-Audits
of Financial Statements Prepared in Accordance with Special
Purpose Frameworks
7. PSA 805 (Revised and Redrafted) - Special Considerations-Audits
of Single Financial Statements and Specific Elements, Accounts
or Items of a Financial Statement
8. PSA 810 (Revised and Redrafted) - Engagements to Report on
Summary Financial Statements

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