ISA (NZ) 210

Agreeing the Terms of Audit Engagements

This Standard deals with the auditor’s responsibilities in agreeing the terms of the audit engagement with management and, where appropriate, those charged with governance.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. 

  • NOCLAR NZ Conforming Amendments – Periods ending on or after
    15 Dec 2017

    Date of issue: Nov 2016

  • ISA (NZ) 210 – Periods ending on or after
    15 Dec 2017

    Date of issue: Jul 2011

    Date compiled: 31 Oct 2016

  • ISA (NZ) 210 – Periods ending on or after
    15 Dec 2016

    Date of issue: Jul 2011

    Date compiled: 31 Oct 2015

  • ISA (NZ) 210 – Periods beginning on or after
    1 Apr 2014

    Date of issue: Jul 2011

    Date compiled: 28 Feb 2014

  • Amending Standards (from the disclosures project) – Periods ending on or after
    15 Dec 2016

    Date of issue: Oct 2015

  • Conforming Amendments (from the auditor reporting project) – Periods ending on or after
    15 Dec 2016

    Date of issue: Oct 2015

  • Amending Standard – Periods ending on or after
    15 Dec 2016

    Date of issue: Sep 2015


    Additional material: Directors responsibilities explanation – 1 Sep 2015
  • ISA (NZ) 210 – Periods ending on or after
    15 Dec 2016

    Date of issue: Jul 2011

    Date compiled to: 30 Sep 2015

  • ISA (NZ) 210 – Periods beginning on or after
    1 Jul 2014

    Date of issue: Jul 2011

    Date compiled to: 31 Dec 2013


    Additional material: Mark up of compiled ISA (NZ) 210
  • ISA (NZ) 210 – Periods beginning on or after
    1 Jan 2014

    Date of issue: Jul 2011

    Date compiled to: 31 Jan 2013


    Additional material: Mark up of compiled ISA (NZ) 210
  • ISA (NZ) 210 – Periods beginning on or after
    1 Sep 2011

    Date of issue: Jul 2011

    Date compiled to: 1 Jul 2011


    Additional material: Comparison to ISA 210