NIA 805 Consideraciones especiales, Auditoría estado financiero individual y elementos especificos — Transcript

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1. 0:15International Standard on Auditing 805.
2. 0:19Special Considerations: Audits of
3. 0:21Single Financial Statements and
4. 0:24Specific Elements, Accounts, or Items
5. 0:26of a Financial Statement. International
6. 0:31Standard on Auditing 805 addresses
7. 0:33special considerations for the
8. 0:35application of International Standards
9. 0:37on Auditing in an audit of a financial
10. 0:40statement that may be prepared in
11. 0:42accordance with a special or
12. 0:43general-purpose framework. Objective.
13. 0:53The auditor must address the special
14. 0:55considerations for an audit of a
15. 0:57financial statement or a specific
16. 0:59element, account, or item of a
17. 1:01financial statement when applying
18. 1:03International Standards on Auditing. In
19. 1:07addressing these considerations, the
20. 1:09auditor must take them into account for
21. 1:11engagement acceptance, audit planning
22. 1:13and performance, and forming an opinion
23. 1:16and reporting on the financial
24. 1:17statement or specific element, account,
25. 1:19or item. Definitions. Element of a
26. 1:29financial statement. An element,
27. 1:31account, or item of a financial
28. 1:33statement. International Financial
29. 1:37Reporting Standards. International
30. 1:40Financial Reporting Standards issued by
31. 1:42the International Accounting Standards
32. 1:44Board. A single financial statement or
33. 1:53a specific element of a financial
34. 1:54statement. The financial statement or
35. 1:58element includes related notes, which
36. 2:01contain information on accounting
37. 2:03policies and other relevant
38. 2:05clarifications. Requirements.
39. 2:13Considerations when accepting the
40. 2:15engagement. The audit engagement of a
41. 2:18financial statement or an element of a
42. 2:20financial statement. The engagement is
43. 2:23separate from the audit engagement of a
44. 2:26complete set of financial statements if
45. 2:28the auditor is engaged for both. If the
46. 2:31auditor is not engaged for the audit of
47. 2:33the complete set of financial
48. 2:35statements, they must determine if the
49. 2:37audit of a financial statement or one
50. 2:39of its elements is feasible. The
51. 2:42auditor must determine if the
52. 2:43application of the financial reporting
53. 2:45framework is appropriate and allows
54. 2:47users to understand the information
55. 2:49presented in the financial statement or
56. 2:51its element. Likewise, determine if the
57. 2:56form of the opinion is appropriate
58. 2:58under the circumstances. Considerations
59. 3:06when planning and performing the audit.
60. 3:09When performing an audit of a financial
61. 3:11statement or one of its elements, the
62. 3:13auditor must apply International
63. 3:15Standards on Auditing according to the
64. 3:17circumstances in which the audit is
65. 3:19conducted. Forming an opinion and
66. 3:27reporting considerations. The auditor
67. 3:30must apply International Standard on
68. 3:33Auditing 700 to form an opinion and
69. 3:35issue the report, taking into account
70. 3:37the circumstances of the engagement.
71. 3:40Therefore, when the auditor is engaged
72. 3:43to audit a complete set of financial
73. 3:45statements and a single financial
74. 3:48statement or one of its elements, they
75. 3:50must express a separate opinion. When
76. 3:54the auditor's report on a complete set
77. 3:56of financial statements contains a
78. 3:58modified opinion, an emphasis of matter
79. 3:59, or an other matter paragraph, the
80. 4:01auditor must determine the effects on
81. 4:03the report on the single financial
82. 4:05statement or element. www.auditul.org