ISA (NZ) 402 Audit Considerations Relating to an Entity Using a Service Organisation

  • Auditing

Deals with the user auditor’s responsibility to obtain sufficient appropriate audit evidence when a user entity uses the services of one or more service organisations.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.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) 402 – Periods beginning on or after
    1 Jul 2014

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