Psa 200

Auditing and Assurance Standards Council

Philippine Standard on Auditing 200 (Revised and Redrafted)

OVERALL OBJECTIVES OF THE INDEPENDENT AUDITOR AND THE CONDUCT OF AN AUDIT IN ACCORDANCE WITH PHILIPINE STANDARDS ON AUDITING

Conforming Amendments

Preface to the Philippine Standards on Quality Control, Auditing, Review, Other Assurance and Related Services

Other PSAs

CONTENTS

Page

Philippine Standard on Auditing (PSA) 200 (Revised and Redrafted), “Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Philippine Standards on Auditing.................... 2

Conforming Amendments

|Preface to the Philippine Standards on Quality Control, | |
|Auditing, Review, Other Assurance and Related Services................................ | |
| |30 |
| | |
|PSA 230 (Redrafted), “Audit Documentation” ................................................. |32 |
| | |
|PSA 240 (Redrafted), “The Auditor’s Responsibilities Relating | |
|to Fraud in an Audit of Financial Statements”................................................... |34 |
| | |
|PSA 260 (Revised and Redrafted), “Communication with | |
|Those Charged with

References: 10. This PSA is effective for audits of financial statements for periods beginning on or after December 15, 2009.