ASA 800 - Special Considerations—Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks - July 2016
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Table of Amendments
| Paragraph affected | How affected | By … [paragraph] |
|---|---|---|
| Renumbering of paragraphs Aus 1.1 – 1.3 | Amended | ASA 2017-1 [12-14] |
| A18 | Deleted | ASA 2017-1 [15] |
| Aus A18.1 | Addition | ASA 2017-1 [16] |
| Appendix 1 | Amended | ASA 2020-2 [83] to [87] |
| Aus A1.1 | Amended | ASA 2021-4 [8] |
| Appendix 1 | Amended | ASA 2021-4 [9] |
| Appendix 1[Aus] Illustration 4 | Deleted | ASA 2021-4 [10] |
| 10Footnote 5 | Amended | ASA 2020-1 [212] |
AUTHORITY STATEMENT
Auditing Standard ASA 800 Special Considerations – Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks (as amended to 7 September 2021) is set out in paragraphs Aus 0.1 to A21 and Appendix 1.
This Auditing Standard is to be read in conjunction with ASA 101 Preamble to AUASB Standards, which sets out how AUASB Standards are to be understood, interpreted and applied. This Auditing Standard is to be read also in conjunction with ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards.
Conformity with International Standards on Auditing
This Auditing Standard conforms with International Standard on Auditing ISA 800 Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks issued by the International Auditing and Assurance Standards Board (IAASB), an independent standard‑setting board of the International Federation of Accountants (IFAC).
Paragraphs that have been added to this Auditing Standard (and do not appear in the text of the equivalent ISA) are identified with the prefix “Aus”.
The equivalent requirements and related application and other explanatory material included in ISA 800 in respect of “relevant ethical requirements”, have been included in Auditing Standard, ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements. There is no international equivalent to ASA 102.
Compliance with this Auditing Standard enables compliance with ISA 800.