ASA 800 - The Auditor’s Report on Special Purpose Audit Engagements - April 2006
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ASA 800 - The Auditor’s Report on Special Purpose Audit Engagements - April 2006
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| Paragraph affected | How affected | By … [paragraph] |
|---|---|---|
| Appendix 1 - Example 1 | Amended | ASA 2007-1 [19] |
| Appendix 1 - Example 2 | Amended | ASA 2007-1 [19] |
| Appendix 1 - Example 3 | Amended | ASA 2007-1 [19] |
| Appendix 1 - Example 4 | Amended | ASA 2007-1 [19] |
| Appendix 2 - Example of an Auditor’s Report on a Special Purpose Financial Report Prepared in Accordance With the Corporations Act 2001 (Non-reporting Entity | Amended | ASA 2007-1 [19, 20, 21, 31, 32] |
AUTHORITY STATEMENT
Auditing Standard ASA 800 The Auditor's Report on Special Purpose Audit Engagements (as amended 27 June 2007) is set out in paragraphs 1 to 50 and Appendices 1 to 2.
This Auditing Standard is to be read in conjunction with the Preamble to AUASB Standards, which sets out the intentions of the AUASB on how the Auditing Standards are to be understood, interpreted and applied.
The mandatory requirements of this Auditing Standard are set out in bold-type paragraphs.