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



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

Adopted: 14 Dec. 2004