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Chapter 8 SA 800 Series _250224_183009.pdf

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Page 1 of 11
Compose CHIT PAGE
Chapter 8 to 11
Chapter 8 8 8 10 10 11 11 11 9 9
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Page 2 of 11
CHAPTER-8 : SPECIALISED AREAS

SA 800 Special Considerations – Audits of FS prepared in accordance with Special Purpose Frameworks
(Revised)
Company Scope of this SA Objective A
with all assets & B Acceptance
prepares
measuredFS at fair 1 Deals with special considerations engagement;
of
liabilities
for assisting in SAs to an auditofof FS To address
values
of shares by a in application special
valuation 2 prepared
Relevant per
for SPF.
complete set of FS appropriately
relevant
FS are special
valuer, such considerations
purpose FS. prepared under SPF. to:
3 Does not override Forming Planning
other SAs. opinion
an Performance
&
4 May not deal with all special reporting
and of
relevant in the
considerations circumstances of FS
on engagement
engagement.
C D Definitions Considerations when Accepting the Considerations
Engagement of E when Planning and
Special purpose FS: FS How Acceptability Performing the
prepared as per SPF. determined?
FRFW is 3.
Framework If FRS supplemented by audit
General Purpose Special Purpose 1.
FRFW designed FRFW designed or regulatory
legislative (1)
toFramework
Common
meet: financial Framework
 Financial
toOfmeet: info. Meet requirements, SA 200 requires
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Of wide range of  financial Auditor to determine
needs needsspecific the of
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to comply
users. users.
Fair presentation info. whether there&
requirements
IU. and legal
requirements of SA 210 with
2.FRFW (Types)
Requirements framework
of applicable additional
applicable. Relevant All SAs
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FRFW determine- Compliance Yes No requirement
ethical
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framework
be required to prepare (inc. audit*
info.
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as an entity
per may established by a
provisions A-FRFW may Prescribes O.K.
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actions * 1. Auditor to comply
regulator
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FR as per the require-
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special
set of Notes significant
Other
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purpose FS indications
is presumed In such case, acceptability from relevant
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for FRFW
special considering
is determined whether of SA alternative
perform
info. acceptable attributes
framework normally
exhibits exhibited to achieve aim of
Form & content of FS & What constitutes a purpose FS. which is a
by A-FRFW, audit procedures
complete set of FS. matter of PJ. requirement.
102 SA 800 CA FINAL AUDIT BY CA SJ
LEGEND: IU = Intended Users | FRS = Financial Reporting Standards |
SPF = Special Purpose Framework

Page 3 of 11
CHAPTER-8 : SPECIALISED AREAS

F Considerations when Planning and Forming an opinion &

E Reporting G Description of the A-FRFW
Performing the
audit (2) considerations
Requirements stated in SA 700
Determine whether application of SAs requires (R) shall apply. SA 700 (R) deals with: SA 700 (R)
special consideration requires
auditor
specific
SA SA Requires (a)
Evaluate (b) Describe to: certain elements Form
content ordering of
320 260 determine
auditor to FS adequately
whether for which
purpose FS are
appropri- ate or describe
refer to &
A-of special IU (by way of
prepared Of auditor’s
of FS based on- Where
Judgement the entity to purpose FS to- Reports
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to FRFW. a note) report. accompanying
special pur- pose FS whom (c) (f)If MGT has choice of FRFW SA720 (R) special
material
matters
prepared
to as per Page
requirements,
1
within /
communicate.
However,
11 purpose
users contractual person(s) Explanation of MGT’s responsibility (a) considered
for determining A-FRFW
paragraph for is accceptable FS,
annual
Common Financial responsible Reports
or asSA 720
i f d f d f IU special ti in circumstances t
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