The International Auditing and Assurance Standards Board has finalized the changes in its standard for auditor reporting on special purpose financial statements.
The IAASB, which operates under the International Federation of Accountants, released ISA 800 (Revised), Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks, and ISA 805 (Revised), Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement.
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