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

All available Translations: Dutch Estonian French Hungarian + View All

In Progress Translations: Danish | Greek | Russian | Spanish

Don't see your language? Request permission to translate

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

 

Copyright © 2022 The International Federation of Accountants (IFAC). All rights reserved.

 

Related Resources

 
 

Get the latest updates delivered to your inbox

Subscribe now

 
 

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.

IP permissions and policies

 

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.

Agree