ISA (NZ) 705 (Revised) Modifications to the Opinion in the Independent Auditor's Report

  • Auditing

Deals with the auditor’s responsibility to issue an appropriate report in circumstances when, in forming an opinion in accordance with ISA (NZ) 700 (Revised), the auditor concludes that a modification to the auditor’s opinion on the financial statements is necessary.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.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) 705 (Revised) – Periods ending on or after 15 Dec 2016

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

Previous Versions

  • ISA (NZ) 705 – Periods beginning on or after 1 Apr 2014

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