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ASA 800 - Special Considerations—Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks - July 2016
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Objective
- The objective of the auditor, when applying Australian Auditing Standards in an audit of a financial report prepared in accordance with a special purpose framework, is to address appropriately the special considerations that are relevant to:
- The acceptance of the engagement;
- The planning and performance of that engagement; and
- Forming an opinion and reporting on the financial report.