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(NAR) VOL. II NO. 3 / JULY - SEPTEMBER 1991
[ PRC RESOLUTION NO. 08, July 15, 1991 ]
BOARD OF ACCOUNTANCY
WHEREAS the Auditing Standards and Practices Council submitted to the Board on March 18, 1991, Statement of Auditing Standards of the Philippines: No. 10 — "Audit Sampling"
WHEREAS after a thorough and critical review of the standards promulgated under statements of Auditing Standards of the Philippines No. 10, the Board is of the opinion that they are comprehensive, relevant, and adequate for principles of Auditing.
WHEREAS, Be it Resolved, as it hereby resolves, to adopt the following statements of Auditing Standards of the Philippines: No. 10 — "Audit Sampling" as an integral part of this resolution and favorably recommends the approval by the Commission as part of the Rules and Regulations of the Board of Accountancy.
RESOLVED, Further, that the auditing standards shall take effect upon after approval of this resolution by the Commission and after fifteen (15) days following its publication in the Official Gazette.
Adopted: 15 July 1991
Approved:
WHEREAS after a thorough and critical review of the standards promulgated under statements of Auditing Standards of the Philippines No. 10, the Board is of the opinion that they are comprehensive, relevant, and adequate for principles of Auditing.
WHEREAS, Be it Resolved, as it hereby resolves, to adopt the following statements of Auditing Standards of the Philippines: No. 10 — "Audit Sampling" as an integral part of this resolution and favorably recommends the approval by the Commission as part of the Rules and Regulations of the Board of Accountancy.
RESOLVED, Further, that the auditing standards shall take effect upon after approval of this resolution by the Commission and after fifteen (15) days following its publication in the Official Gazette.
Adopted: 15 July 1991
(SGD.) EDUARDO B. DE GUIA Chairman | (SGD.) LUPO S. RAMOS Vice-Chairman |
| (SGD.) PURIFICACION A. UNTALAN Member | (SGD.) JESUS A. CASINO Member |
(SGD.) ALEJANDRO C. REYES Member | (SGD.) ROSALINDA D. EVANGELISTA Member |
(SGD.) VICENTE B. SABARRE Member | |
Approved:
(SGD.) JULIO B. FRANCIA, JR. Commissioner | |
| (SGD.) MARIANO A. MENDIETA Associate Commissioner | (SGD.) HERMOGENES P. POBRE Associate Commissioner |