(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.

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

 


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