The International Auditing and Assurance Standards Board (IAASB) has released an exposure draft of proposed changes to two newly revised International Standards on Auditing (ISAs) — 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’.