ISA 810 (Revised), Engagements to Report on Summary Financial Statements

IAASB
Mar 24, 2016 | Handbooks, Standards, and Pronouncements
English

All available Translations: Dutch Estonian French Hungarian + View All

Don't see your language? Request permission to translate

 
ISA 810 (Revised), Engagements to Report on Summary Financial Statements

DOWNLOAD PDF (255K)

Basis for Conclusions: ISA 810 (Revised), Engagements to Report on Summary Financial Statements

DOWNLOAD PDF (89K)

 

ISA 810 (Revised), Engagements to Report on Summary Financial Statements, deals with the auditor’s responsibilities relating to an engagement to report on summary financial statements derived from financial statements audited in accordance with International Standards on Auditing (ISAs) by that same auditor. 

The limited amendments to ISA 810 (Revised) leverage the additional transparency in the auditor’s report on the audited financial statements resulting from the IAASB’s new and revised Auditor Reporting standards issued in January 2015, in particular ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements, and new ISA 701, Communicating Key Audit Matters in the Independent Auditor’s Report.

ISA 810 (Revised) will become effective at the same time as the auditor reporting standards addressing general purpose financial statements–for engagements to report on summary financial statements for periods ending on or after December 15, 2016.

 

Copyright © 2019 The International Federation of Accountants (IFAC). All rights reserved.

 

Related Resources

 

Primary tabs

Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.