Appendix No. 17

to the Order of the Ministry of Finance of the Russian Federation of November 9, 2016 No. 207n

International standard of audit 805 of "Feature of audit of separate reports of the financial reporting and separate elements, groups of Articles or financial statement line items"

The International Standard of Audit (ISA) 805 "Feature of audit of separate reports of the financial reporting and separate elements, groups of Articles or financial statement line items" should be considered together with MCA 200 "Main objectives of the independent auditor and carrying out audit according to International standards of audit".

Introduction

Scope of this standard

1. The International Standards of Audit (ISA) with digital codes from 100 to 700 are applied to financial records audit and shall be appropriately adapted in case of their application for audit of other financial information of last periods. In this standard features of application of these MSA to audit of the separate report from structure of the financial reporting or separate element, group of Articles or the financial statement line item are considered. The separate report from structure of the financial reporting or the separate element, group of Articles or the financial statement line item can be prepared according to the concept of general or special purpose. In case of their preparation according to the concept of special purpose MCA 800 <1> is also applied to audit (see the Items A1 - A 4).

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<1> MCA 800 of "The feature of financial records audit prepared according to the concept of special purpose".

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