Compilation of statements of auditing standards of the Philippines : Nos. 1-15 (Audit manual for commercial banks)

This edition is the second edition compilation of Statements of Auditing Standards of the Philippines (SASP’s) issued by the Auditing Standards and Practices Council (ASPC), the standard setting body for auditing standards in the Philippines, and approved by the Board of Accountancy/Professional Regulation Commission as of December 31, 1995. As of said date, fifteen (15) SASP’s have been issued. Also, included in this compilation are the Audit Manual for Commerical Banks and four Auditing Guidelines issued by the ASPC.