SA 805 with Questions Revision | CA Final Audit New Syllabus for May/Nov 2024 | Neeraj Arora
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SA 805-Special Considerations-Audits Of Single Financial Statements And Specific Elements, Accounts Or Items Of A Financial Statement
SA 805 deals with special considerations in the application of SAs to an audit of a Single Financial Statements or of a specific element, account or item of a financial statement.
The Single Financial Statements 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, SA 800 also applies to the audit.
SA 805 does not apply to the report of a component auditor.
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