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This is an item included in PSA 580, Written Representation: “Significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable.” Which PSA does this applies?
PSA 540
This Philippine Standard on Auditing (PSA) deals with the auditor’s responsibilities regarding the use of an individual or organization’s work in a field of expertise other than accounting or auditing, when that work is used to assist the a
PSA 620
This PSA _____ refers to auditor’s conclusion whether uncorrected misstatements are material, individually or inaggregate.
PSA 450
This PSA _____ deals with special considerations when financial statements are prepared in accordance with a special purpose framework.
PSA 800
This PSA 700 is effective for audits of financial statements for periods ending on or after ...
December 15, 2016
The effective date of PSA 265 is ____.
December 15, 2009
This PSA 610 is effective for audits of financial statements for periods ending on or after ...
December 31, 2013
The effective date of PSA 300 is ____.
December 15, 2009
This PSA 260 is effective for audits of financial statements for periods ending on or after ...
December 15, 2015
Safeguards may eliminate or reduce such threats, and may be created by external structures, or by the auditor’s expert’s work environment.
TRUE
Public sector auditors do not generally have broad rights of access established by legislation.
FALSE
When designing and performing audit procedures, the auditor shall consider the relevance of the information to be used as audit evidence.
FALSE
An independence of an auditor relates to the objectivity of the application of professional judgment and due care by the provider.
TRUE
Although written representations provide necessary audit evidence, they do provide sufficient appropriate audit evidence on their own about any of the matters with which they deal.
FALSE
These are records of the auditor’s planning; nature, timing and extent of the auditing procedures performed; and results of such procedures and the conclusions drawn from the evidence obtained.
WORKING PAPERS
Procedures designed to restrict access to on-line terminal devices, programs and data.
ACCESS CONTROLS
