PRC Board of Accountancy Resolution No. 131 (2004)
ADOPTION OF THE PHILIPPINE STANDARDS ON AUDITING (PSA) 315 - UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT
(NAR) VOL. 16 NO. 1 / JANUARY - MARCH 2005
[ 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 Text Available at Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City. Adopted: 14 Dec. 2004