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".

2. This standard is not applied to the audit certificate of component provided by results of performance of works concerning financial information of component on demand by team of the auditor of group for the purposes of audit of its financial reporting (see MCA 600 <1>).

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<1> MCA 600 "Features of financial records audit of group (including work of auditors of component)".

3. This standard does not cancel requirements of other MSA, in it also consideration of all features which can be applicable under these or those circumstances of task performance is not set as the purpose.

The effective date

4. This standard is applied when carrying out audit of separate reports from structure of the financial reporting or separate elements, groups of Articles or Articles for the periods beginning on December 15, 2009 or after this date. In case of audit of separate reports from structure of the financial reporting or separate elements, groups of Articles or financial statement line items prepared for certain date, this standard is applied to audit of such information prepared for December 14, 2010 or later date.

Purpose

5. In case of application of International standards of audit to audit of the separate report the purpose of the auditor consists of structure of the financial reporting or separate element, group of Articles or the financial statement line item in properly to consider the features relating to the following questions:

(a) to acceptance of task;

(b) to planning and accomplishment of this task;

(c) to forming of opinion and creation of the conclusion concerning the separate report from structure of the financial reporting or separate element, group of Articles or the financial statement line item.

Determinations

6. For the purposes of this standard the following terms have the stated below values:

(a) financial statement element (also element) - element, group of Articles or the financial statement item;

(b) International accounting standards the International Financial Reporting Standards issued by Council for International accounting standards;

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