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PSAEs

Philippine Standards on Assurance Engagements (PSAEs) are to be applied in assurance engagements dealing with subject matters other than historical information.

  • PSAE 3000 (Rev.) – Assurance Engagements Other Than Audits or Reviews of Historical Financial Statements
  • PSAE 3400 – The Examination of Prospective Financial Information (previously PSA 810) Hits:
  • PSAE 3402 – ASSURANCE REPORTS ON CONTROLS AT A SERVICE ORGANIZATION
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