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Audit of financial statements, according to standard ISA 800

Audit of financial statements

Audit of financial statements, according to standard ISA 800 (special reporting)

This Standard is written to apply to a complete set of financial statements prepared in accordance with the special purpose framework. Features of the audit of an individual financial statement or individual element.

Purpose of this audit

The purpose of this International Standard on Auditing (ISA) is to establish standards and provide guidance in connection with special purpose audit engagements, including:

Audit of financial statements, according to standard ISA 800
Аудит финансовой отчетности, по стандарту МСА 800

Audit stages

It should be noted that this standard does not replace the requirements of other ISAs; nor does it purport to address all features that may be applicable in any particular circumstances of the assignment.

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