ISA (NZ) 200 Overall Objective of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing (New Zealand)

  • Auditing
  • Archived Standards

This Standard deals with the independent auditor’s overall responsibilities when conducting an audit of financial statements in accordance with ISAs (NZ).


Effective for audits of financial statements for periods as indicated. Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.

  • Amending Standards (from the disclosures project) – Periods ending on or after 15 Dec 2016

    Date of issue: Oct 2015
  • Conforming Amendments (from the auditor reporting project) – Periods ending on or after 15 Dec 2016

    Date of issue: Oct 2015
  • Amending Standard – Periods ending on or after 15 Dec 2016

    Date of issue: Sep 2015
    Additional material: Directors responsibilities explanation – 1 Sep 2015
  • Annual Improvements 2016 – Effective on 15 Dec 2016

    Date of issue: Nov 2016
  • ISA (NZ) 200 – Periods ending on or after 15 Dec 2016

    Date of issue: Jul 2011 Date compiled to: 30 Sep 2015
  • ISA (NZ) 200 – Periods beginning on or after 31 Dec 2014

    Date of issue: Jul 2011 Date compiled to: 31 Dec 2013
    Additional material: Mark up of compiled ISA (NZ) 200
  • ISA (NZ) 200 – Periods ending on or after 31 Dec 2014

    Date of issue: Jul 2011 Date compiled to: 30 Sep 2013
    Additional material: Mark up of compiled ISA (NZ) 200
  • ISA (NZ) 200 – Periods beginning on or after 1 Sep 2011

    Date of issue: Jul 2011 Date compiled to: 1 Jul 2011
    Additional material: Comparison to ISA 200