ISA (NZ) 240 The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements

  • Auditing

Deals with the auditor’s responsibilities relating to fraud in 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.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) 240 – Periods ending on or after 15 Dec 2017

    Date of issue: Jul 2011 Date compiled: 31 Oct 2016

Amendments

  • 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) 240 – Periods beginning on or after 15 Dec 2019

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

Previous Versions

  • ISA (NZ) 240 – Periods beginning on or after 1 Apr 2014

    Date of issue: Jul 2011 Date compiled: 28 Feb 2014