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PSA 120 FRAMEWORK OF PHILIPPINE STANDARDS ON

AUDITING
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4. The one who assess the financial statements. 1. It is needed to judge the validity of the assertions.
7. It comprise review, agreed-upon procedure and 2. The accountant is engaged to use accounting expertise
compilations. as opposed to auditing expertise to collect, classify and
9. - issued PSAs summarize financial information.

10. One which may be performed by the auditors. 3. Representation made by the auditee about economic
action and events.
12. A level of assurance provided by the auditors in a
review engagement. 5. Involves the application of audit skills and techniques
and the gathering of evidence.
13. Designed to review the reliability of an assertion.
6. provide guidance
14. Contain the basic principles and essential procedure
which the auditor should follow. 8. An engagement which the auditor provides a high, but
not absolute level of assurance.
11. Agreed-upon procedures report provides __________
findings of procedures.