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CAS 800, Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks

Ef­fec­tive date:

Effective for audits of financial statements for periods ending on or after December 14, 2010 except for subsequent amendments.

Overview

CASs in the 100-700 series apply to an audit of financial statements. CAS 800, Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks, deals with special considerations in the application of those CASs to an audit of financial statements prepared in accordance with a special purpose framework.

For this purpose, CAS 800 defines a special purpose framework as “A financial reporting framework designed to meet the financial information needs of specific users. The financial reporting framework may be a fair presentation framework or a compliance framework.”

His­tory of CAS 800

Date

Development

Comments

June 2017

CAS 800 has been revised and reissued as a result of the issue of the new auditor reporting standards, including the issue of CAS 701, Communicating Key Audit Matters in the Independent Auditor's Report.

The revised CAS 800 is effective for audits of financial statements for periods ending on or after December 15, 2018.  Earlier application is permitted.

Note: Our history summary does not take into account consequential amendments made as the result of other projects.

Amendments under consideration

  • None

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.