2016年1月7日 · 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 ...

International Standard on Auditing (ISA) 800 (Revised), Special Considerations —Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks, should be read in conjunction with ISA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing.

2016年6月21日 · 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 ...

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 (UK) 800. ISA (UK) 800. Special Considerations––Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks . Current edition. October 2016 Effective for audits of financial statements for periods commencing on or …

International Standard on Auditing (ISA) 800, “Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks” should be read in conjunction with ISA 200, “Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing.”

ISA 800 deals with special considerations in the application of the ISAs (100-700 series) to an audit of financial statements that are prepared in accordance with a special purpose framework. 3

3 SA 800, “Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks”. 4 Currently, SA 600, „Using the Work of Another Auditor‟ is in force. The standard is being revised in light of the corresponding international standard. 6. For purposes of this SA, reference to:

International Standard on Auditing (ISA) 800 (Revised), Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks, should be read in conjunction with ISA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing.