PSA

PSA 4400 : ENGAGEMENTS ON AGREED-UPON PROCEDURES

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PSA 720 : THE AUDITOR’S RESPONSIBILITY IN RELATION TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS

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PSA 700 : PHILIPPINE STANDARD ON AUDITING 700 FORMING AN OPINION AND REPORTING ON FINANCIAL STATEMENTS

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Guidelines in Using ISAs in Audit of SMEs