ISA (NZ) 620 Using the Work of an Auditor’s Expert

  • Auditing

Deals with the auditor’s responsibilities relating to the work of an individual or organisation in a field of expertise other than accounting or auditing, when that work is used to assist the auditor in obtaining sufficient appropriate audit evidence.

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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.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) 620 – Periods beginning on or after
    1 Jul 2014

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


  • Conforming and Consequential Amendments arising from ISA (NZ) 315 (Revised 2019) – Periods beginning on or after
    15 Dec 2021 (early adoption permitted)

    Date of issue: Apr 2020