CTHRepealedLegislation
ASA 800 - Special Considerations - Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks - October 2009
Scope of this Auditing StandardScope of this Auditing Standard
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Scope of this Auditing Standard
- The Australian Auditing Standards in the ASA 100 – ASA 700 series apply to an audit of a financial report. This Auditing Standard deals with special considerations in the application of those Australian Auditing Standards to an audit of a financial report prepared in accordance with a special purpose framework.
- This Auditing Standard is written in the context of a financial report prepared in accordance with a special purpose framework. ASA 805[1] deals with special considerations relevant to an audit of a single financial statement or of a specific element, account, or item of a financial statement.