Obtaining a Copy of Auditing Standards

The most recently compiled versions of Auditing Standards, original Standards and amending Standards (see Compilation Details) are available on the AUASB website: www.auasb.gov.au.

Alternatively, printed copies of Auditing Standards are available by contacting:

Auditing and Assurance Standards BoardLevel 7600 Bourke StreetMelbourne Victoria 3000AUSTRALIA	Phone: (03) 8080 7400Fax: (03) 8080 7450E-mail: enquiries@auasb.gov.auPostal Address:PO Box 204Collins Street WestMelbourne Victoria 8007AUSTRALIA

COPYRIGHT

© Commonwealth of Australia 2007. The text, graphics and layout of this compiled Auditing Standard are protected by Australian copyright law and the comparable law of other countries. Reproduction within Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source. Requests and enquiries concerning reproduction and rights for commercial purposes within Australia should be addressed to the Principal Executive, Auditing and Assurance Standards Board, PO Box 204, Collins Street West, Melbourne Victoria 8007. Otherwise, no part of the compiled Auditing Standard may be reproduced, stored or transmitted in any form or by any means without the prior written permission of the AUASB except as permitted by law.

ISSN 1833-4393

CONTENTS

COMPILATION DETAILS

AUTHORITY STATEMENT

Paragraphs

Application.................................. 1-2

Operative Date................................ 3

Introduction.................................. 4-5

General Considerations.......................... 6-17

Reports on Financial Reports Prepared in Accordance With an Alternative Comprehensive Basis of Accounting 18-26

Reports on Components of a Financial Report........... 27-37

Reports on Compliance with Contractual Agreements...... 38-42

Reports on Summarised Financial Reports.............. 43-49

Conformity with International Standards on Auditing...... 50

Appendix 1: Examples of Auditors’ Reports on Special Purpose Audit Engagements

Appendix 2: Summary of Audit Reporting Requirements Under the Corporations Act 2001

compilation details

Auditing Standard ASA 800 the Auditor’s Report on Special Purpose Audit Engagements as Amended

This compilation takes into account amendments up to and including 27 June 2007 and was prepared on 27 June 2007 by the staff of 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 (April 2006) as amended by an other Auditing Standard which is listed in the Table below.

Table of Standards

Standard	Date made	Operative date
ASA 800	28 April 2006	1 July 2006
ASA 2007-1	27 June 2007	1 July 2007 (Auditor’s reports signed and dated on or after 1 July 2007)

Table of Amendments

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.

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