Registered auditors are alerted to the fact that the illustrative report has not been updated for amendments to the International Standards on Auditing (ISA) 800 (Revised), Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks, which is effective for audits of financial statements for periods ending on or after 15 December 2016.
Auditors should ensure that any report issued is in full compliance with the Standards.