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:
- financial statements prepared in accordance with a comprehensive accounting framework other than International Financial Reporting Standards or national standards;
- certain accounts, elements of accounts or items of financial statements (hereinafter referred to as reports (conclusions) on the components of financial statements);
- compliance with contractual agreements;
- summarized financial statements.
Audit stages
- Accepting the task
- Planning and executing this task
- Forming an opinion and conclusion on the financial statements
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.
How long does the verification take?
Processing your request
Setting goals
Providing a package of documents
Examination
Results
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Services
Audit of financial statements
Services
Consulting
Partnership
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