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
National Administrative Register December 14, 2004
Text Available at Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City.
Adopted: 14 Dec. 2004