Norme internationale d’audit (ISA) 805 (révisée), Audit d’états financiers isolés et d’éléments, de comptes ou de postes spécifiques d’un état financier — Considérations particulières

ISA 805 (Revised), Special Considerations─Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement

Translated by: Chartered Professional Accountants of Canada

Status:

Completed

IAASB

Jun 21, 2016 | Handbooks, Standards, and Pronouncements

French

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ISA 805 (Revised) deals with special considerations in the application of the ISAs to an audit of a financial statement or a specific element, account, or item of a financial statement.

It includes limited amendments to provide clarity about how the new and revised Auditor Reporting standards apply in the context of special purpose financial statements. These amendments are not intended to substantively change the underlying premise of these engagements in accordance with the extant ISAs.

ISA 805 (Revised) is effective for audits of financial statements for periods ending on or after December 15, 2016.

ISA 805 (Revised), Special Considerations─Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement