Introduction

Includes: Scope of this Auditing Standard, Effective Date

Scope of this Auditing Standard

1

The Australian Standards on Auditing in the 100–700 series apply to an audit of a financial report.  This Auditing Standard deals with special considerations in the application of those Australian Auditing Standards to an audit of a financial report prepared in accordance with a special purpose framework.

2

This Auditing Standard is written in the context of a financial report prepared in accordance with a special purpose framework.  ASA 805[1] deals with special considerations relevant to an audit of a single financial statement or of a specific element, account or item of a financial statement.

3

This Auditing Standard does not override the requirements of the other Auditing Standards; nor does it purport to deal with all special considerations that may be relevant in the circumstances of the engagement.

Effective Date

4

[Deleted by the AUASB.  Refer Aus 0.3]

1

ASA 805 Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement.