Basis for Conclusions: ISA 800, Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
IAASB
Basis for Conclusions: ISA 710, Comparative Information-Corresponding Figures and Comparative Financial Statements
IAASB
Basis for Conclusions: ISA 706, Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report
IAASB
Basis for Conclusions: ISA 705, Modifications to the Opinion in the Independent Auditor's Report
IAASB
Basis for Conclusions: ISA 700, Forming an Opinion and Reporting on Financial Statements
IAASB
Basis for Conclusions: ISA 240, The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements
This ISA deals with the auditor's responsibilities relating to fraud in an audit of financial statements. Specifically, it expands on how ISA 315 and ISA 330 are to be applied in relation to risks of material misstatement due to fraud.
IAASB