ISA (NZ) 505 External Confirmations

  • Auditing

Deals with the auditor’s use of external confirmation procedures to obtain audit evidence in accordance with the requirements of ISA (NZ) 330 and ISA (NZ) 500.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.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) 505 – Periods beginning on or after
    1 Jul 2014

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