eToolBox
Manual for the Audit of Financial Statements
Based on the New Philippine Standards on Auditing
This Manual provides authoritative guidelines for the professional practice of
financial statement audits. The Manual could be used by newly established
external audit firms or CPA practitioners. This could also be used by existing
auditing firms to update their old manuals based on the new Philippine
Standards on Auditing.
The Manual was developed using as foundation the provisions of the NEW
Philippine Standards on Auditing (PSAs) and Philippine Auditing Practice
Statements (PAPSs) promulgated by the Auditing Standards and Practices
Council (ASPC) and approved by the Board of Accountancy.
The Manual contains the following sections:
10 – Introduction
20 – Audit Concepts
30 – Audit Planning
40 – Audit Process
50 – Audit Reports
60 – Audit Contracting and Administration
70 – Quality Reviews
Glossary and Appendices
“To the man who only has a hammer in the
toolbox, every problem looks like a nail”
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