Official Gazette, Volumen102,Temas1-5National Print. Office., 2006 |
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Página 11
... statements in the seven ( 57 ) days , as follows : 2 [ A.M. No. P - 03-1761 , April 2 ,. June No. of Days Present No. of Days Absent 9 13 July 15 7 August 13 September 8 October 13 13 November 19486 When his attention was called to his ...
... statements in the seven ( 57 ) days , as follows : 2 [ A.M. No. P - 03-1761 , April 2 ,. June No. of Days Present No. of Days Absent 9 13 July 15 7 August 13 September 8 October 13 13 November 19486 When his attention was called to his ...
Página 48
... STATEMENTS WHEREAS , the Accounting Standards Council ( ASC ) had approved the Philippine Standard on Auditing ( PSA ) 300 - " Planning an Audit of Financial Statements " and submitted to the Board of Accountancy for approval ; WHEREAS ...
... STATEMENTS WHEREAS , the Accounting Standards Council ( ASC ) had approved the Philippine Standard on Auditing ( PSA ) 300 - " Planning an Audit of Financial Statements " and submitted to the Board of Accountancy for approval ; WHEREAS ...
Página 49
... STATEMENTS ( Effective for audits of financial statements for periods beginning on or after December 15 , 2004 ) • There are no issues with management integrity that may JANUARY 2 , 2006 49 OFFICIAL GAZETTE.
... STATEMENTS ( Effective for audits of financial statements for periods beginning on or after December 15 , 2004 ) • There are no issues with management integrity that may JANUARY 2 , 2006 49 OFFICIAL GAZETTE.
Página 50
... STATEMENTS Introduction 1. The purpose of this Philippine Standard on Auditing ( PSA ) is to establish standards and provide guidance on the considerations and activities applicable to planning an audit of financial statements . This ...
... STATEMENTS Introduction 1. The purpose of this Philippine Standard on Auditing ( PSA ) is to establish standards and provide guidance on the considerations and activities applicable to planning an audit of financial statements . This ...
Página 55
... statements . A record of the significant changes to the overall audit strategy and the audit plan , and resulting changes to the planned nature , timing and extent of audit procedures , explains the overall strategy and audit plan ...
... statements . A record of the significant changes to the overall audit strategy and the audit plan , and resulting changes to the planned nature , timing and extent of audit procedures , explains the overall strategy and audit plan ...
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