ISA (NZ) 450 Evaluation of Misstatements Identified During the Audit

  • Auditing

Deals with the auditor’s responsibility to evaluate the effect of identified misstatements on the audit and of uncorrected misstatements, if any, on the 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.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) 450 – Periods ending on or after
    15 Dec 2017

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

Previous Versions

  • ISA (NZ) 450 – Periods ending on or after
    15 Dec 2016

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