Αποτελέσματα Αναζήτησης
Republic of the Philippines is the External Auditor of the ILO, as appointed by the Governing Body in accordance with Chapter IX of the Financial Regulations, for a term of four years commencing on 1 April 2016, covering the 75th and 76th financial periods.
PSA 120 - Framework of Philippine Standards on Auditing. PSA 200 (Revised and Redrafted) - Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing. PSA 210 (Redrafted) – Agreeing the Terms of Audit Engagements.
This Philippine Standard on Auditing (PSA) deals with the auditor’s responsibility to plan an audit of financial statements. This PSA is written in the context of recurring audits. Additional considerations in an initial audit engagement are separately identified.
Summary: In this document, the Director-General transmits to the Governing Body the External Auditor’s summary of the annual audit plan for the year ending 31 December 2021, for information. Author unit: Commission on Audit, Republic of the Philippines (External Auditor).
The audit program must be based on a coordination of internal and external audit reviews that will take place over the course of the year. The extent of the reviews must be dependent on the level of risk associated with the cooperative’s activities and the complexity of operations.
external auditor conducts the audit in accordance with applicable ethical and auditing standards, including those calling for independence, objectivity, professional competence and due care, and adequate planning and supervision.
In updating this toolkit in 2020, we took account of: • The increased emphasis by regulators on how the culture of the audit firm and its firmwide procedures create the appropriate conditions and incentives for high quality audits.
