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ASA 800 - Special Considerations - Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks - October 2009
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- For the purposes of this Auditing Standard, the following terms have the meanings attributed below:
- [Deleted by the AUASB. Refer Aus 6.1]
- Special purpose framework means a financial reporting framework designed to meet the financial information needs of specific users. The financial reporting framework may be a fair presentation framework or a compliance framework.[2] (Ref: Para. A1‑A4)
Aus 6.1 Special purpose financial report means a complete set of financial statements,[*] including an assertion statement by those responsible for the financial report, prepared in accordance with a special purpose framework (Ref: Para A1-A4)
- [Deleted by the AUASB. Refer Aus 6.1]