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ASA 800 The Auditor’s Report on Special Purpose Audit Engagements

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Main Features 
This Auditing Standard establishes mandatory requirements and provides explanatory guidance on the audit of financial information, other than a general purpose financial report prepared in accordance with a financial report framework designed to achieve fair presentation, including:

  1. a financial report prepared in accordance with an alternative comprehensive basis of accounting;
    2.  
  2. a component of a general purpose or special purpose financial report, such as a single financial statement;
    3.  
  3. compliance with contractual agreements; and 
  4. a summarised financial report.
Operative Date 
This Auditing Standard is operative for financial reporting periods commencing on or after 1 July 2006. 
 
 
This excerpt is taken from ASA 800, which is available for download on the AUASB website