About this document
PSA-315-ISA 315 Revised 2019 by alyssamayantong is a document available to read on EtoBox.
The Professional Regulatory Board of Accountancy has adopted the Philippine Standard on Auditing 315 (Revised 2019), which focuses on identifying and assessing the risks of material misstatement in financial statements. This standard, effective for audits of financial statements beginning on or after December 15, 2021, includes conforming amendments to other Philippine standards. The resolution will take effect 15 days after publication in the Official Gazette or a general circulation newspaper.
- Author
- alyssamayantong
- Language
- EN