(NAR) VOL. 16 NO. 1 / JANUARY - MARCH 2005

[ PRC BOARD OF ACCOUNTANCY RESOLUTION NO. 131, S. 2004, December 14, 2004 ]

ADOPTION OF THE PHILIPPINE STANDARDS ON AUDITING (PSA) 315 - UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT



Text Available at Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City.

Adopted: 14 Dec. 2004


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