ISA (NZ) 300 Planning an Audit of Financial Statements

  • Auditing

Deals with the auditor’s responsibility to plan 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.

  • ISA (NZ) 300 – Periods ending on or after
    15 Dec 2016

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

Previous version

  • ISA (NZ) 300 – Periods beginning on or after
    1 Jul 2014

    Date of issue: Jul 2011 Date compiled: 31 Dec 2013