ISA (NZ) 600 Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors)

  • Auditing

Deals with special considerations that apply to group audits, in particular those that involve component auditors.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.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) 600 – Periods ending on or after 15 Dec 2016

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

Previous Versions

  • ISA (NZ) 600 – Periods beginning on or after 1 Apr 2014

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