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Auditing Standards Board
Babar Mahal, Kathmandu
Exposure Draft : First drafted date 2068 Ashad 2 (June 16, 2011) for comment.
NSA No.
Name of Standards
450
Evaluation of Misstatements Identified during the Audit
501
Audit Evidence-Specific Considerations for Selected Items
705
Modifications to the Opinion in the Independent Auditor's Report
706
Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report
805
Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
810
Engagements to Report on Summary of Financial Statements
NAPS 1004
The Relationship Between Banking Supervisors and Banks' External Auditors
NAPS 1006
Audits of Financial Statements of Banks
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