ISA (NZ) 500 Audit Evidence

  • Auditing
  • Archived Standards

This Standard explains what constitutes audit evidence in an audit of financial statements, and deals with the auditor’s responsibility to design and perform audit procedures to obtain sufficient appropriate audit evidence to be able to draw reasonable conclusions on which to base the auditor’s opinion.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.

Amendments

  • NOCLAR NZ Conforming Amendments – Periods ending on or after
    15 Dec 2017

    Date of issue: Nov 2016
  • ISA (NZ) 500 – Periods beginning on or after
    1 Jul 2014

    Date of issue: Jul 2011 Date compiled: 31 Dec 2013
  • Conforming Amendments (from the auditor reporting project) – Periods ending on or after
    15 Dec 2016

    Date of issue: Oct 2015
  • ISA (NZ) 500 – Periods ending on or after
    15 Dec 2013

    Date of issue: Jul 2011 Date compiled to: 30 Apr 2013
    Additional material: Mark up of compiled ISA (NZ) 500
  • ISA (NZ) 500 – Periods beginning on or after
    1 Sep 2011

    Date of issue: Jul 2011 Date compiled to: 1 Jul 2011
    Additional material: Comparison to ISA 500