AUDITING STANDARDS AND PRACTICE COUNCIL STATEMENT OF AUDITING STANDARDS OF THE PHILIPPINES NO. 15
National Administrative Register [ PRC, February 24, 1994 ]
This Statement shall be effective for fiscal year ending on or after December 31, although earlier application is encouraged.
* Text available at Office of the National Administrative Register , U.P. Law Center, Diliman, Quezon City
This Statement was approved on February 24, 1994, by the members of the Auditing Standards and Practices Council.
(Sgd.) ELISEO A. FERNANDEZ
Chairman
* Text available at Office of the National Administrative Register , U.P. Law Center, Diliman, Quezon City