Norme internationale d’audit (ISA) 800 (révisée), Audits d’états financiers préparés conformément à des référentiels à usage particulier — Considérations particulières
ISA 800 (Revised), Special Considerations─Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
Translated by: Chartered Professional Accountants of Canada
Status: Completed
IAASB
Jun 21, 2016 | Handbooks, Standards, and Pronouncements, Translation
29 Pages
French
View Original English Version: ISA 800 (Revised), Special Considerations─Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
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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.
Norme internationale d’audit (ISA) 800 (révisée), Audits d’états financiers préparés conformément à des référentiels à usage particulier — Considérations particulières (PDF | 636K)
ISA 800 (Revised), Special Considerations─Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
Date: Jun 21, 2016
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Related Resources
- 2018 Normes internationales d’audit (ISA) (French)
- Norme ISA 701, Communication des questions clés de l’audit dans le rapport de l’auditeur indépendant (French)
- Norme ISA 705 (révisée), Expression d’une opinion modifiée dans le rapport de l’auditeur indépendant (French)
- Norme internationale d’audit (ISA) 2016-2017 (French)
- Normes ISAE et ISRS (French)
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