Document ID: chunk:federal_register_of_legislation:F2021C01247:front:0:p2
Version: federal_register_of_legislation:F2021C01247
Segment Type: other
Provision Reference: 
Character Range: 3204–6828

agreement of IFAC.

ISSN 1833‑4393

CONTENTS

COMPILATION DETAILS

AUTHORITY STATEMENT

CONFORMITY WITH INTERNATIONAL STANDARDS ON AUDITING

Paragraphs

Application...............................................................Aus 0.1-Aus 0.2

Operative Date............................................................Aus 0.3

Introduction

Scope of this Auditing Standard.................................................1-3

Effective Date...............................................................4

Objective..................................................................5

Definitions................................................................6-7

Requirements

Considerations When Accepting the Engagement......................................8

Considerations When Planning and Performing the Audit..............................9-10

Forming an Opinion and Reporting Considerations.................................11-14

Application and Other Explanatory Material

Definition of Special Purpose Framework.......................................A1-A4

Considerations When Accepting the Engagement..................................A5-A8

Considerations When Planning and Performing the Audit...........................A9-A12

Forming an Opinion and Reporting Considerations...............................A13-A21

Appendix 1:  Illustrations of Independent Auditor's Reports on a Special Purpose Financial Report

COMPILATION DETAILS

Auditing Standard ASA 800 Special Considerations—Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks (as Amended)

This compilation takes into account amendments made up to and including 7 September 2021 and was prepared on 10 November 2021 by the Auditing and Assurance Standards Board (AUASB).

This compilation is not a separate Auditing Standard made by the AUASB.  Instead, it is a representation of ASA 800 (July 2016) as amended by other Auditing Standards which are listed in the Table below.

Table of Standards
Standard        Date made         Operative Date
ASA 800 [A]     26 July 2016      Financial reporting periods ending on or after 15 December 2016
ASA 2017‑1 [B]  30 May 2017       Financial reporting periods ending on or after 15 December 2016
ASA 2020-2 [C]  30 June 2020      Financial reporting periods ending on or after 15 July 2020
ASA 2021-4 [D]  7 September 2021  Financial reporting periods commencing on or after 1 July 2021
ASA 2020-1 [E]  3 March 2020      Financial reporting periods commencing on or after 15 December 2021[*]

    [A] Federal Register of Legislation – registration number F2016L01268, 8 August 2016.

    [B] Federal Register of Legislation – registration number F2017L00693, 19 June 2017

    [C] Federal Register of Legislation – registration number F2020L00885, 7 July 2020

    [D] Federal Register of Legislation – registration number F2021L01301, 20 September 2021

    [E] Federal Register of Legislation – registration number F2020L00252, 13 March 2020

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                               Deleted       ASA 2021-4 [10]
[Aus] Illustration 4