Philippine Standards on Auditing (PSAs) are to be applied, as appropriate, in the audit of historical financial information.

• Glossary of Terms (December 2002)
• IAASB – Interim Terms of Reference (August 2004)
• Philippine Framework for Assurance Engagements
• Preface to International Standards and Philippine Standards
• PSA 120 – Framework of Philippine Standards on Auditing
• PSA 200 (Revised and Redrafted) – Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing
• PSA 210 (Redrafted) – Agreeing the Terms of Audit Engagements
• PSA 220 (Redrafted) – Quality Control for Audits of Historical Financial Statements
• PSA 230 (Redrafted) – Audit Documentation
• PSA 240 (Redrafted) – The Auditor’s Responsibility to Consider Fraud in an Audit of Financial Statements
• PSA 250 (Redrafted) – Consideration of Laws and Regulations in an Audit of Financial Statements
• PSA 260 (Revised and Redrafted) – Communication with Those Charged with Governance
• PSA 265 (New) – Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
• PSA 300 (Redrafted) – Planning an Audit of Financial Statements
• PSA 315 (Redrafted) – Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment
• PSA 320 (Revised and Redrafted) – Materiality in Planning and Performing an Audit
• PSA 330 (Redrafted) – The Auditor’s Responses to Assessed Risks
• PSA 402 (Revised and Redrafted) – Audit Considerations Relating to Entities Using Service Organizations
• PSA 500 (Redrafted) – Audit Evidence
• PSA 501 (Redrafted) – Audit Evidence – Additional Considerations on Specific Items
• PSA 505 (Revised and Redrafted) – External Confirmations
• PSA 510 (Redrafted) – Initial Audit Engagements-Opening Balances
• PSA 520 (Redrafted) – Analytical Procedures
• PSA 530 (Redrafted) – Audit Sampling
• PSA 540 (Revised and Redrafted) – Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
• PSA 550 (Revised and Redrafted) – Related Parties
• PSA 560 (Redrafted) – Subsequent Events
• PSA 570 (Redrafted) – Going Concern
• PSA 580 (Revised and Redrafted)– Written Representations
• PSA 600 (Revised and Redrafted) – Special Considerations-Audits of Group Financial Statements (Including the Work of Component Auditors)
• PSA 610 (Redrafted) – Using the Work of Internal Auditors
• PSA 620 (Revised and Redrafted) – Using the Work of an Expert
• PSA 700 (Redrafted) – The Independent Auditor’s Report on a Complete Set of General Purpose Financial Statements
• PSA 705 (Revised and Redrafted) – Modifications to the Opinion in the Independent Auditor’s Report
• PSA 706 (Revised and Redrafted) – Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
• PSA 710 (Redrafted)– Comparative Information-Corresponding Figures and Comparative Financial Statements
• PSA 720 (Redrafted) – The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements
• PSA 800 (Revised and Redrafted) – Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
• PSA 805 (Revised and Redrafted) – Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
• PSA 810 (Revised and Redrafted) – Engagements to Report on Summary Financial Statements