ISA (NZ) 200

Overall Objective of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing (New Zealand)

This page contains archived copies of the above standard. For the current version of this standard, please refer to ISA (NZ) 200 - Current version


Applicable 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.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) 200 – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

    Date of issue: Jul 2011

    Date compiled: 21 Jun 2021

  • ISA (NZ) 200 – Periods beginning on or after
    15 Dec 2019

    Date of issue: Jul 2011

    Date compiled: 8 Nov 2018

  • ISA (NZ) 200 – Periods ending on or after
    15 Dec 2016

    Date of issue: Jul 2011

    Date compiled: 1 Oct 2016

  • ISA (NZ) 200 – Periods ending on or after
    15 Dec 2016

    Date of issue: Jul 2011

    Date compiled to: 30 Sep 2015

  • ISA (NZ) 200 – Periods beginning on or after
    31 Dec 2014

    Date of issue: Jul 2011

    Date compiled to: 31 Dec 2013


    Additional material: Mark up of compiled ISA (NZ) 200
  • ISA (NZ) 200 – Periods ending on or after
    31 Dec 2014

    Date of issue: Jul 2011

    Date compiled to: 30 Sep 2013


    Additional material: Mark up of compiled ISA (NZ) 200
  • ISA (NZ) 200 – Periods beginning on or after
    1 Apr 2014

    Date of issue: Jul 2011

    Date compiled: 1 Feb 2014

  • ISA (NZ) 200 – Periods beginning on or after
    1 Sep 2011

    Date of issue: Jul 2011

    Date compiled to: 1 Jul 2011


    Additional material: Comparison to ISA 200