Philippine Auditing Practice Statements (PAPSs)


  • PAPS 1000 – Inter-Bank Confirmation Procedures
  • PAPS 1002Ph (Revised) – The Auditor’s Report on General Purpose Financial Statements Prepared in Accordance with a Philippine Financial Reporting Framework Other than PFRS (March 12, 2010)
  • PAPS 1003Ph – Guidance in Dealing with Reports Required by the SEC Relating to Increase in Capital Stock of a Corporation
  • PAPS 1000Ph – Audit Evidence – Practical Problems in Audit of Financial Statements
  • PAPS 1004 – The Relationship Between Bangko Sentral ng Pilipinas (BSP) and Banks’ External Auditors
  • PAPS 1005 (Rev.) – The Special Consideration in the Audit of Small Entities
  • PAPS 1006 – Audits of the Financial Statements of Banks
  • PAPS 1010 – The Consideration of Environmental Matters in the Audit of Financial Statements
  • PAPS 1012 – Auditing Derivative Financial Instruments
  • PAPS 1013 – Electronic Commerce – Effect on the Audit of Financial Statements
  • PAPS 1014 – Reporting by Auditors on Compliance with International Financial Reporting Standards