[ PRC, December 28, 1993 ]

AUDITING STANDARDS AND PRACTICES COUNCIL STATEMENT OF AUDITING STANDARDS OF THE PHILIPPINES NO. 14*



This statement was approved on December 28, 1993 by the Member of the Auditing Standards and Practices Council.

(Sgd.) ELISEO A. FERNANDEZ
Chairman


* Text available at Office of the National Administrative Register , U.P. Law Center, Diliman, Quezon City