ANALYSIS: The Effect on ISA 800 (Revised) and ISA 805 (Revised)
Hayley Barker Hoogwerf explores the revised requirements of the 800 series of assurance pronouncements effected in consequence of the issue of the new and revised auditor reporting standards, including practical considerations auditors must be cognisant of in the performance of these specialised standards engagements The so-called special considerations reporting standards, namely International Standards on Auditing…