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ISA 805 - Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
The objective of ISA 805, when applying ISAs 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 acceptance of the engagement, planning and performance of that engagement and forming an opinion and reporting on the single financial statement or on the specific element, account or item of a financial statement.