The objective of this project were to develop amendments to ISA 800, Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks and  ISA 805, Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement to explain how the enhancements resulting from the revised Auditor Reporting standards apply to engagements to which ISA 800 and ISA 805 apply.