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 Lithuanian Polish Romanian Swedish Thai + View All
In Progress Translations: Danish | Russian | Spanish
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.
ISA 810 (Revised), Engagements to Report on Summary Financial Statements
Basis for Conclusions: ISA 810 (Revised), Engagements to Report on Summary Financial Statements
Copyright © 2020 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
- 2015 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- 2018 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- Auditing Accounting Estimates in the Current Evolving Environment Due to COVID-19
- IAASB Work Plan for 2019: Enhancing Audit Quality
- Proposed Strategy for 2020-2023 and Work Plan for 2020-2021
