ISA (NZ) 230 Audit Documentation

  • Auditing

Deals with the with the auditor’s responsibility to prepare audit documentation for an audit of financial statements.

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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.

  • ISA (NZ) 230 – Periods ending on or after
    15 Dec 2016

    Date of issue: Jul 2011 Date compiled: 31 Oct 2015


  • 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

New Version Not Yet Mandatory

  • ISA (NZ) 230 – Periods beginning on or after
    15 Dec 2019

    Date of issue: Nov 2108 Date compiled: 8 Nov 2018