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E ISA 805 (Revisada) Consideraciones especiales- auditorías de un solo estado financiero o de un elemento cuenta o partida específicos de un estado financiero Modificaciones propuestas de conformidad con otra ISA Borrador en fase de consulta Enero 2015 Vigencia de comentarios: 22 de abril de 2015
What is Isa 805?
- ISA 805 (REVISED), SPECIAL CONSIDERATIONS—AUDITS OF SINGLE FINANCIAL STATEMENTS AND SPECIFIC ELEMENTS, ACCOUNTS OR ITEMS OF A FINANCIAL STATEMENT (MARKED FROM EXTANT) 25 Illustration 3: An auditor’s report on a specific element of a financial statement of a listed entity prepared in accordance with a special purpose framework.
What is Isa 570 (revised)?
- ISA 570 (Revised), Going Concern, paragraph 22 ISA 805 (REVISED), SPECIAL CONSIDERATIONS—AUDITS OF SINGLE FINANCIAL STATEMENTS AND SPECIFIC ELEMENTS, ACCOUNTS OR ITEMS OF A FINANCIAL STATEMENT 8 (d) Communication of key audit matters in accordance with ISA 701;
What is an ISA and how does it work?
- This ISA deals with special considerations in the application of those ISAs to an audit of a single financial statement or of a specific element, account or item of a financial statement.
What is the difference between Isa 701 and Isa 720?
- When key audit matters are communicated in the auditor’s report on a single financial statement or a specific element of a financial statement, ISA 701 applies in its entirety. 33 Other Information A21. ISA 720 (Revised) deals with the auditor’s responsibilities relating to other information.
Standard
Audit and Assurance
October 2016
International Standard on Auditing (UK)
805 (Revised)
Special Considerations - Audits of Single
Financial Statements and Specifi c Elements,
Accounts or Items of a Financial Statement
Financial Reporting Council
.The FRC sets the UK Corporate Governance and Stewardship Codes and UK standards for accounting and actuarial work; monitors and takes action to promote the quality of corporate reporting; and operates independent enforcement arrangements for accountants and actuaries. As the Competent Authority for audit in the UK the FRC sets auditing and ethicalstandards and monitors and enforces audit quality.The FRC does not accept any liability to any party for any loss, damage
or costs howsoever arising, whether directly or indirectly, whether in contract, tort or otherwise from any action or decision taken (or not taken) as a result of any person relying on or otherwise using this document or arising fro m any omission from it.© The Financial Reporting Council Limited 201 The Financial Reporting Council Limited is a company limited by guarante e. Registered in England number 2486368. Registered Offi ce:8th Floor, 125 London Wall, London EC2Y 5AS
INTERNATIONAL STANDARD ON AUDITING (UK) 805 (REVISED) SPECIAL CONSIDERATIONS - AUDITS OF SINGLE FINANCIAL STATEMENTS AND SPECIFIC ELEMENTS, ACCOUNTS OR ITEMSOF A FINANCIAL STATEMENT
(Effective for audits for periods commencing on or after 1 January 2017)CONTENTS
Paragraph
Introduction
Scope of this ISA (UK) ......................................................................................................... 1-3
Effective Date ....................................................................................................................... 4
Objective ............................................................................................................................. 5
Definitions ........................................................................................................................... 6
Requirements
Considerations When Accepting the Engagement .............................................................. 7-9
Considerations When Planning and Performing the Audit ................................................... 10
Forming an Opinion and Reporting Considerations ............................................................. 11-17
Application and Other Explanatory Material
Scope of this ISA (UK) ......................................................................................................... A1-A4
Considerations When Accepting the Engagement .............................................................. A5-A9
Considerations When Planning and Performing the Audit ................................................... A10-A15
Forming an Opinion and Reporting Considerations ............................................................. A16-A28
Appendix 1: Examples of Specific Elements, Accounts or Items of aFinancial Statement
Appendix 2: Illustrations of Auditor's' Reports on a Single Financial Statement and on a Specific Element of a Financial Statement International Standard on Auditing (UK) (ISA (UK)) 805 (Revised), Special Considerations - Audits ofSingle Financial Statements and Specific Elements, Accounts or Items of a Financial Statement, should
be read in conjunction with ISA (UK) 200 (Revised June 2016), Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing (UK).Introduction
Scope of this ISA (UK)
1. The International Standards on Auditing (UK) (ISAs (UK)) in the 100-700 series apply to an audit
of financial statements and are to be adapted as necessary in the circumstances when applied to audits of other historical financial information. This ISA (UK) deals with special considerations in the application of those ISAs (UK) to an audit of a single financial statement or of a specific element, account or item of a financial statement. The single financial statement or the specific element, account or item of a financial statement may be prepared in accordance with a general or special purpose framework. If prepared in accordance with a special purpose framework, ISA (UK) 800 (Revised) 1 also applies to the audit. (Ref: Para. A1-A4)2. This ISA (UK) does not apply to the report of a component auditor, issued as a result of work
performed on the financial information of a component at the request of a group engagement team for purposes of an audit of group financial statements (see ISA (UK) 600 (Revised June2016)).
23. This ISA (UK) does not override the requirements of the other ISAs (UK); nor does it purport to
deal with all special considerations that may be relevant in the circumstances of the engagement.Effective Date
4. This ISA (UK) is effective for audits of single financial statements or of specific elements, accounts
or items for periods commencing on or after 1 January 2017, early adoption is permitted. 2aIn the
case of audits of single financial statements or of specific elements, accounts or items of a financial statement as at a specific date, this ISA (UK) is effective for audits of such information as at a date on or after 1 January 2017, early adoption is permitted. 2aObjective
5. The objective of the auditor, when applying ISAs (UK) in an audit of a single financial statement
or of a specific element, account or item of a financial statement, is to address appropriately the special considerations that are relevant to: (a) The acceptance of the engagement; (b) The planning and performance of that engagement; and (c) Forming an opinion and reporting on the single financial statement or on the specific element, account or item of a financial statement. 1ISA (UK) 800 (Revised), Special Considerations - Audits of Financial Statements Prepared in Accordance with Special
Purpose Frameworks
2ISA (UK) 600 (Revised June 2016), Special Considerations - Audits of Group Financial Statements (Including the Work of
Component Auditors)
2aWhere ISA (UK) 805 (Revised) is adopted early for the audit of Solvency II Regulatory Returns for periods commencing
prior to 1 January 2017 it may be used in conjunction with ISAs (UK and Ireland) where the audit of the statutory financial
statements for the same period was conducted in accordance with ISAs (UK and Ireland).ISA (UK) 805 - Revised
Definitions
6. For purposes of this ISA (UK), reference to:
(a) "Element of a financial statement" or "element" means an "element, account or item of a financial statement;" (b) "International Financial Reporting Standards" means the International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board; and (c) A single financial statement or to a specific element of a financial statement includes the related disclosures. (Ref: Para. A2)Requirements
Considerations When Accepting the Engagement
Application of ISAs (UK)
7. ISA (UK) 200 (Revised June 2016) requires the auditor to comply with all ISAs (UK) relevant to
the audit. 3 In the case of an audit of a single financial statement or of a specific element of a financial statement, this requirement applies irrespective of whether the auditor is also engagedto audit the entity's complete set of financial statements. If the auditor is not also engaged to audit
the entity's complete set of financial statements, the auditor shall determine whether the audit of a single financial statement or of a specific element of those financial statements in accordance with ISAs (UK) is practicable. (Ref: Para. A5-A6) Acceptability of the Financial Reporting Framework8. ISA (UK) 210 (Revised June 2016) requires the auditor to determine the acceptability of the
financial reporting framework applied in the preparation of the financial statements. 4In the case
of an audit of a single financial statement or of a specific element of a financial statement, this shall include whether application of the financial reporting framework will result in a presentation that provides adequate disclosures to enable the intended users to understand the information conveyed in the financial statement or the element, and the effect of material transactions and events on the information conveyed in the financial statement or the element. (Ref: Para. A7)Form of Opinion
9. ISA (UK) 210 (Revised June 2016) requires that the agreed terms of the audit engagement
include the expected form of any reports to be issued by the auditor. 5In the case of an audit of a
single financial statement or of a specific element of a financial statement, the auditor shall consider whether the expected form of opinion is appropriate in the circumstances. (Ref: Para. A8-A9) Considerations When Planning and Performing the Audit10. ISA (UK) 200 (Revised June 2016) states that ISAs (UK) are written in the context of an audit of
financial statements; they are to be adapted as necessary in the circumstances when applied to 3ISA (UK) 200 (Revised June 2016), Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance
with International Standards on Auditing (UK), paragraph 18. 4 ISA (UK) 210 (Revised June 2016), Agreeing the Terms of Audit Engagements, paragraph 6(a). 5 ISA (UK) 210 (Revised June 2016), paragraph 10(e).ISA (UK) 805 - Revised
audits of other historical financial information. 6,7In planning and performing the audit of a single
financial statement or of a specific element of a financial statement, the auditor shall adapt all ISAs (UK) relevant to the audit as necessary in the circumstances of the engagement. (Ref: Para. A10-A15)Forming an Opinion and Reporting Considerations
11. When forming an opinion and reporting on a single financial statement or on a specific element
of a financial statement, the auditor shall apply the requirements in ISA (UK) 700 (Revised June2016),
8 and, when applicable, ISA (UK) 800 (Revised) adapted as necessary in the circumstances of the engagement. (Ref: Para. A16-A22) Reporting on the Entity's Complete Set of Financial Statements and on a Single Financial Statement or on a Specific Element of Those Financial Statements12. If the auditor undertakes an engagement to report on a single financial statement or on a specific
element of a financial statement in conjunction with an engagement to audit the entity's complete set of financial statements, the auditor shall express a separate opinion for each engagement.13. The audited single financial statement or the audited specific element of a financial statement
may be published together with the entity's audited complete set of financial statements. If the auditor concludes that the presentation of the single financial statement or of the specific element of a financial statement does not differentiate it sufficiently from the complete set of financial statements, the auditor shall ask management to rectify the situation. Subject to paragraphs 15 and 16, the auditor shall also differentiate the opinion on the single financial statement or on the specific element of a financial statement from the opinion on the complete set of financial statements. The auditor shall not issue the auditor's report containing the opinion on the single financial statement or on the specific element of a financial statement until satisfied with the differentiation.Considering the Implications of Certain Matters Included in the Auditor's Report on the Entity's Complete
Set of Financial Statements for the Audit of the Single Financial Statement or the Specific Element of a
Financial Statement and for the Auditor's Report Thereon14. If the auditor's report on an entity's complete set of financial statements includes:
(a) A modified opinion in accordance with ISA (UK) 705 (Revised June 2016); 9 (b) An Emphasis of Matter paragraph or an Other Matter paragraph in accordance with ISA (UK) 706 (Revised June 2016), 10 (c) A Material Uncertainty Related to Going Concern section in accordance with ISA (UK) 570 (Revised June 2016); 11 6ISA (UK) 200 (Revised June 2016), paragraph 2.
7ISA (UK) 200 (Revised June 2016), paragraph 13(f), explains that the term "financial statements" ordinarily refers to a
complete set of financial statements as determined by the requirements of the applicable financial reporting framework.
8 ISA (UK) 700 (Revised June 2016), Forming an Opinion and Reporting on Financial Statements. 9 ISA (UK) 705 (Revised June 2016), Modifications to the Opinion in the Independent Auditor's Report. 10ISA (UK) 706 (Revised June 2016), Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent
Auditor's Report.
11 ISA (UK) 570 (Revised June 2016), Going Concern, paragraph 22.ISA (UK) 805 - Revised
(d) Communication of key audit matters in accordance with ISA (UK) 701; 12 or (e) A statement that describes an uncorrected material misstatement of the other information in accordance with ISA (UK) 720 (Revised June 2016); 13the auditor shall consider the implications, if any, that these matters have for the audit of the single
financial statement or of the specific element of a financial statement and for the auditor's report thereon. (Ref: Para. A23-A27) Adverse Opinion or Disclaimer of Opinion in the Auditor's Report on the Entity's Complete Set ofFinancial Statements
15. If the auditor concludes that it is necessary to express an adverse opinion or disclaim an opinion
on the entity's complete set of financial statements as a whole, ISA (UK) 705 (Revised June 2016)quotesdbs_dbs20.pdfusesText_26[PDF] isa 810 français
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