Amendments to ISA 800 and 805


The objective of this project is to develop amendments to ISA 800, Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks and  ISA 805, Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement to explain how the enhancements resulting from the new and revised Auditor Reporting standards apply to engagements to which ISA 800 and ISA 805 apply.

Project Stages



The IAASB approved ISA 800 (Revised) and ISA 805 (Revised) at its September 2015 meeting. The revised standards include limited amendments to provide clarity about how the new and revised Auditor Reporting standards apply in the context of special purpose financial statements. These amendments are not intended to substantively change the underlying premise of these engagements in accordance with the extant ISAs.

ISA 800 (Revised) and ISA 805 (Revised) are effective for audits of financial statements for periods ending on or after December 15, 2016.


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