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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.