ISA 800 (Revised), Special

international Standard on auditing (ISA ) ISA 800 (Revised), Special Considerations Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks and Conforming Amendments to ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements Final Pronouncement January 2016 2 This document was developed and approved by the international auditing and Assurance standards Board (IAASB ). This IAASB develops auditing and assurance standards and guidance for use by all professional accountants under a shared standard-setting process involving the Public Interest Oversight Board, which oversees the activities of the IAASB, and the IAASB Consultative Advisory Group, which provides public interest input into the development of the standards and guidance.

ISA 805 (Revised), Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement. 2. ISA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing, paragraph 13(a)

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