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(NAR) VOL. 5 NO. 4 / OCTOBER - DECEMBER 1994
[ PRC, February 24, 1994 ]
AUDITING STANDARDS AND PRACTICE COUNCIL STATEMENT OF AUDITING STANDARDS OF THE PHILIPPINES NO. 15*
THE AUDITOR'S CONSIDERATION OF AN ENTITY'S ABILITY TO CONTINUE AS A GOING CONCERN*
This Statement shall be effective for fiscal year ending on or after December 31, although earlier application is encouraged.
* Text available at Office of the National Administrative Register , U.P. Law Center, Diliman, Quezon City
This Statement was approved on February 24, 1994, by the members of the Auditing Standards and Practices Council.
(Sgd.) ELISEO A. FERNANDEZ
Chairman
* Text available at Office of the National Administrative Register , U.P. Law Center, Diliman, Quezon City