Auditing Standard ASA 800 Special ConsidAuditing Standard ASA 800 Special Considerations‑Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks (as Amended)

Auditing Standard ASA 800 Special Considerations‑Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks (as Amended)

This compilation takes into account amendments made up to and including 1 December 2015 and was prepared on 1 December 2015 by the Auditing and Assurance Standards Board (AUASB).

This compilation is not a separate Auditing Standard made by the AUASB. Instead, it is a representation of ASA 800 (October 2009) as amended by other Auditing Standards which are listed in the Table below.