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SINGAPORE STANDARD ON AUDITINGSSA 805 (Revised)Special ConsiderationsAudits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement SSA 805 was issued in January
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To fill out ISA 800 revised special, follow these steps:
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Gather all the necessary information and documentation that will be needed to complete the form. This may include financial statements, audit reports, and supporting documents.
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Begin by entering the basic details such as the name of the organization or entity being audited, along with any unique identification numbers or codes.
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ISA 800 revised special is primarily needed by audit firms, auditors, and accounting professionals involved in auditing financial statements.
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Overall, anyone involved in the audit process and responsible for preparing or submitting audited financial statements may need ISA 800 revised special.
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ISA 800 Revised Special refers to a specific set of auditing standards and guidelines for engagements that are not intended to be a financial statement audit.
Entities that require a specific type of assurance engagement beyond a standard audit, such as certain non-profit organizations or special-purpose financial statements, are required to file ISA 800 Revised Special.
To fill out ISA 800 Revised Special, practitioners need to ensure compliance with the guidelines set forth in the standard, collecting relevant information, conducting necessary procedures, and documenting findings appropriately.
The purpose of ISA 800 Revised Special is to provide criteria and guidance for auditors conducting special purpose engagements, which may not involve full financial statement audits.
The report must include details such as the nature of the engagement, the responsibilities of the auditor, the scope of the engagement, and the findings based on the procedures performed.
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