Exposure Drafts
1. SA 800 (Revised), Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
2. SA 805 (Revised), Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
3. SA 810 (Revised), Engagements to Report on Summary Financial Statements (Last date for comments: August 25, 2018)
Issued by– Auditing and Assurance Standards Board The Institute of Chartered Accountants of India (Set up by an Act of Parliament) New Delhi
Your comments on these Exposure Drafts should reach us by August 25, 2018. Comments are most helpful if they indicate the specific paragraph(s) to which they relate, contain a clear rationale and, where applicable, provide a suggestion for alternative wording. The comments should be sent to:
Secretary, Auditing and Assurance Standards Board
The Institute of Chartered Accountants of India
ICAI Bhawan, A-29, Sector-62,
NOIDA, Uttar Pradesh – 201 309
Comments can also be e-mailed at: aasb@icai.in
