ISA (NZ) 720 (Revised) The Auditor's Responsibility Relating to Other Information

  • Auditing

Deals with the auditor’s responsibilities relating to other information, whether financial or non-financial information (other than financial statements and the auditor’s report thereon), included in an entity’s annual report.

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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) 720 (Revised) – Periods ending on or after
    15 Dec 2016

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


  • 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

Previous version

  • ISA (NZ) 720 – Periods beginning on or after
    1 Jul 2014 The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements

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