Special Considerations – Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks

Analytical Procedures

External Confirmations

Agreeing the Terms of Audit Engagements

Audit Evidence

Auditing Accounting Estimates and Related Disclosures

Using the Work of an Auditor’s Expert

Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors)

Auditing Mortgage Schemes

Audit Implications of Accounting for Investments in Associates