ISA (NZ) 700 (Revised) Forming an Opinion and Reporting on Financial Statements

  • Auditing

Deals with the auditor’s responsibility to form an opinion 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.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) 700 (Revised) – Effective on
    15 Dec 2016

    Date of issue: Oct 2015 Date compiled: 31 Oct 2016
    Additional material: Explanation for decisions made

Amendments

  • Conforming and Consequential Amendments arising from ISA (NZ) 540 (Revised) – Periods beginning on or after
    15 Dec 2019 (early adoption permitted)

    Date of issue: Nov 2018

New Version Not Yet Mandatory

  • ISA (NZ) 700 (Revised) – Periods beginning on or after
    15 Dec 2019

    Date of issue: Nov 2018 Date compiled: 8 Nov 2108

Previous Versions

  • ISA (NZ) 700 – Periods beginning on or after
    1 Apr 2014

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