ISA 800 - SPECIAL CONSIDERATIONS—AUDITS OF FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH SPECIAL PURPOSE FRAMEWORKS

 ISA 800 is written in the context of a complete set of financial statements prepared in accordance with a special purpose framework. The ISA describes requirements concerning the acceptance of the engagement, the planning and performance of that engagement and forming an opinion and reporting on the financial statements prepared in accordance with special purpose framework.  This ISA does not override the requirements of the other ISA (100–700 series).

This ISA is effective for audits of financial statements for periods ending on or after December 15, 2016.

https://www.iaasb.org/


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