[ 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