ISA 800 (Revised), Special Considerations─Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
Jan 07, 2016 | Handbooks, Standards, and Pronouncements
In Progress Translations: Danish | Russian | Spanish
ISA 800 (Revised) deals with special considerations in the application of the ISAs to an audit of financial statements that are prepared in accordance with a special purpose framework.
It includes 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) is effective for audits of financial statements for periods ending on or after December 15, 2016.
A staff-prepared Basis for Conclusions document explains the IAASB's rationale for the changes to the standard.
Copyright © 2020 The International Federation of Accountants (IFAC). All rights reserved.
You must be signed in to the IFAC website in order to submit a comment. If you do not have an account, please register below. IFAC respects your privacy and will not send you unsolicited email or spam. You can subscribe to IFAC publications, change your subscription preferences, or manage your user profile at any time.
Translations & Permissions
Looking to reproduce the standards for your members? Want to include IFAC's publications in your training materials or university course? Learn how we can help.