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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.

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

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

Amendments

  • 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
  • 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

Previous version

  • 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