Proposed International Standards on Auditing (ISAs), ISA 800 (Revised) and ISA 805 (Revised)

IAASB
| Exposure Drafts and Consultation Papers
English
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Proposed ISA 800 (Revised), Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks and Proposed ISA 805 (Revised), Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement,  New and Revised International Standards on Auditing
Exposure Draft

This exposure draft seeks views from stakeholders in relation to the IAASB’s proposed amendments to consider how the enhancements to auditor reporting resulting from its new and revised Auditor Reporting standards should affect: 

  • ISA 800, Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks, which deals with special considerations in the application of the ISAs to an audit of financial statements that are prepared in accordance with a special purpose framework.
  • ISA 805, Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement which 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.

The IAASB agreed to limit its proposals to reporting in the above engagements, and thus does not intend to substantively change the underlying premise of audits of financial statement to which those ISA 800 and ISA 805 apply.

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