Title
Adoption of PSA 320 on Audit Materiality
Law
Prc Board Of Accountancy No. 91, 2002
Decision Date
Oct 28, 2002
The PRC Board of Accountancy, led by Chairman Eugene T. Mateo, adopted the Philippine Standards on Auditing (PSA) 320, establishing guidelines for audit materiality to enhance the integrity and reliability of financial reporting.

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