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