Auditing standards
Auditing standards establish requirements and provide guidance on the responsibilities of practitioners conducting audit engagements.
Auditing standards on issue as of December 1, 2010
ISA (NZ) 200: Overall Objective of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing (New Zealand)
(PDF, 185 KB)
ISA (NZ) 210: Agreeing the Terms of Audit Engagements (PDF, 148 KB) (replaces AS-202 for audits of financial statements for periods beginning on or after October 1, 2009) AS-202: Agreeing the Terms of an Audit Engagement (PDF, 33 KB)
ISA (NZ) 220: Quality Control for an Audit of Financial Statements (PDF, 113 KB)
ISA (NZ) 230: Audit Documentation (PDF, 95 KB)
ISA (NZ) 240: The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements (PDF, 243 KB)
ISA (NZ) 250: Consideration of Laws and Regulations in an Audit of Financial Statements
(PDF, 107 KB)
ISA (NZ) 260: Communication with Those Charged with Governance (PDF, 144 KB)
ISA (NZ) 265: Communicating Deficiencies in Internal Control to Those Charged with Governance and Management (PDF, 96 KB)
ISA (NZ) 300: Planning an Audit of Financial Statements (PDF, 98 KB)
ISA (NZ) 315: Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and its Environment (PDF, 270 KB)
ISA (NZ) 320: Materiality in Planning and Performing an Audit (PDF, 77 KB)
ISA (NZ) 330: The Auditor’s Responses to Assessed Risks (PDF, 137 KB)
ISA (NZ) 402: Audit Considerations Relating to an Entity Using a Service Organisation (PDF, 151 KB) (replaces AS-404 for audits of financial statements for periods beginning on or after October 1, 2009) AS-404: Audit Considerations Relating to Entities Using Service Organisations (PDF, 49 KB)
ISA (NZ) 450: Evaluation of Misstatements Identified During the Audit (PDF, 89 KB)
ISA (NZ) 500: Audit Evidence (PDF, 122 KB)
ISA (NZ) 501: Audit Evidence – Specific Considerations for Selected Items (PDF, 84 KB)
ISA (NZ) 505: External Confirmations (PDF, 101 KB)
ISA (NZ) 510: Initial Audit Engagements – Opening Balances (PDF, 81 KB) (replaces AS-502 for audits of financial statements for periods beginning on or after October 1, 2009) AS-502: Initial Engagements – Opening Balances (PDF, 27 KB)
ISA (NZ) 520: Analytical Procedures (PDF, 97 KB)
ISA (NZ) 530: Audit Sampling (PDF, 100 KB)
ISA (NZ) 540: Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures (PDF, 249 KB)
ISA (NZ) 550: Related Parties (PDF, 170 KB)
ISA (NZ) 560: Subsequent Events (PDF, 96 KB)
ISA (NZ) 570: Going Concern (PDF, 119 KB)
ISA (NZ) 580: Written Representations (PDF, 113 KB)
ISA (NZ) 600: Special Considerations – Audits of Group Financial Statements (including the Work of Component Auditors) (PDF, 255 KB)
ISA (NZ) 610: Using the Work of Internal Auditors (PDF, 62 KB)
ISA (NZ) 620: Using the Work of an Auditor’s Expert (PDF, 125 KB)
ISA (NZ) 700: Forming an Opinion and Reporting on Financial Statements (PDF, 201 KB) (replaces AS-702 for audits of financial statements for periods beginning on or after October 1, 2009) AS-702: The Audit Report on an Attest Audit (PDF, 89 KB)
ISA (NZ) 705: Modifications to the Opinion in the Independent Auditor's Report (PDF, 178 KB) (replaces AS-702 for audits of financial statements for periods beginning on or after October 1, 2009)
ISA (NZ) 706: Emphasis of Matter Paragraphs and Other Matters Paragraphs in the Independent Auditor's Report (PDF, 88 KB) (replaces AS-702 for audits of financial statements for periods beginning on or after October 1, 2009)
ISA (NZ) 710: Comparative Information – Corresponding Figures and Comparative Financial Statements (PDF, 118 KB) (replaces AS-516 for audits of financial statements for periods beginning on or after October 1, 2009) AS-516: Comparatives (PDF, 27 KB)
ISA (NZ) 720: The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements (PDF, 69 KB)
ISA (NZ) 800: Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks (PDF, 106 KB) (applies to audits of financial statements for periods beginning on or after October 1, 2009)
ISA (NZ) 805: Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement (PDF, 120 KB) (applies to audits of financial statements for periods beginning on or after October 1, 2009)
ISA (NZ) 810: Engagements to Report on Summary Financial Statements (PDF, 139 KB) (applies to audits of financial statements for periods beginning on or after October 1, 2009)