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ASA 800 - Special Considerations—Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks - July 2016
Scope of this Auditing StandardScope of this Auditing Standard
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Scope of this Auditing Standard
- The Australian Standards on Auditing in the 100–700 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.
- This Auditing Standard does not override the requirements of the other Auditing Standards; nor does it purport to deal with all special considerations that may be relevant in the circumstances of the engagement.