ASA 800 - Special Considerations - Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks - October 2009
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CONTENTS
COMPILATION DETAILS
AUTHORITY STATEMENT
CONFORMITY WITH INTERNATIONAL STANDARDS ON AUDITING
Paragraphs
Application......................................................Aus 0.1-Aus 0.2
Operative Date.........................................................Aus 0.3
Introduction
Scope of this Auditing Standard.................................................1-3
Effective Date...............................................................4
Objective..................................................................5
Definitions................................................................6-7
Requirements
Considerations When Accepting the Engagement......................................8
Considerations When Planning and Performing the Audit..............................9-10
Forming an Opinion and Reporting Considerations.................................11-14
Application and Other Explanatory Material
Definition of Special Purpose Framework.......................................A1-A4
Considerations When Accepting the Engagement..................................A5-A8
Considerations When Planning and Performing the Audit...........................A9-A12
Forming an Opinion and Reporting Considerations...............................A13-A15
Appendix 1: Illustrations of Auditors’ Reports on Special Purpose Financial Reports