ISA (NZ) 402

Audit Considerations Relating to an Entity Using a Service Organisation

This page contains archived copies of the above standard. For the current version of this standard, please refer to ISA (NZ) 402 - Current version

Applicable 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. 

  • ISA (NZ) 402 – Periods beginning on or after
    1 Jul 2014

    Date of issue: Jul 2011

    Date compiled: Dec 2013

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  • ISA (NZ) 402 – Periods ending on or after
    15 Dec 2013

    Date of issue: Jul 2011

    Date compiled to: Apr 2013

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    Additional material: Mark up of compiled ISA (NZ) 402

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  • ISA (NZ) 402 – Periods beginning on or after
    1 Sept 2011

    Date of issue: Jul 2011

    Date compiled to: Dec 2013

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  • ISA (NZ) 402 – Periods beginning on or after
    1 Sept 2011

    Date of issue: Jul 2011

    Date compiled to: Jul 2011

    Download
    Additional material: Comparison to ISA 402

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