Conforming and Consequential Amendments arising from ISA 540 (Revised)

  • Auditing

Outlines conforming and consequential amendments to the International Standards on Auditing (New Zealand) and other pronouncements as a result of the revisions to International Standard on Auditing (New Zealand) 540 (Revised), Auditing Accounting Estimates and Related Disclosures.

  • Conforming and Consequential Amendments arising from ISA (NZ) 540 (Revised) – Periods beginning on or after
    15 Dec 2019 (early adoption permitted)

    Date of issue: Nov 2018