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ISA 800 - Special Considerations—Audits of Financial Statements prepared In Accordance With Special Purpose Frameworks

The  objective  of  ISA 800,  when  applying  ISAs  in  an  audit  of  financial  statements  prepared  in  accordance with a special purpose framework, is to address appropriately the special considerations that are relevant to the acceptance of the engagement, the planning and performance of that engagement and forming an opinion and reporting on the financial statements

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ISA 800.pdf