AUDITING THEORY

This subject tests the candidates’ conceptual knowledge and understanding of assurance and related
services performed by professional accountants. Candidates should know and understand the nature of assurance
and related services particularly independent audits of financial statements, the responsibilities of professional
accountants; the audit process; audit objectives, evidence, procedures, auditing standards, and the elements of the
independent auditors’ report. In all the areas included, the candidate shall apply the Philippine Standards on Auditing
(PSA) and other regulatory laws and regulations in effect at the time of examination.

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