PRC, February 24, 1994
AUDITING STANDARDS AND PRACTICE COUNCIL STATEMENT OF AUDITING STANDARDS OF THE PHILIPPINES NO. 15
National Administrative Register 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