ISA (NZ) 220

This Standard deals with the with the specific responsibilities of the auditor regarding quality control procedures for an audit of financial statements.

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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.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

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• ISA (NZ) 220 – Periods ending on or after
  15 Dec 2016

  Date of issue: Jul 2011

  Date compiled: 31 Oct 2016

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• ISA (NZ) 220 – Periods beginning on or after
  1 Apr 2014

  Date of issue: Jul 2011

  Date compiled: 28 Feb 2014

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• Annual Improvements 2016 – Effective on
  15 Dec 2016

  Date of issue: Nov 2016

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

  Date of issue: Oct 2015

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• ISA (NZ) 220 – Periods ending on or after
  31 Dec 2014

  Date of issue: Jul 2011

  Date compiled to: 30 Sep 2013

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  Additional material: Mark up of compiled ISA (NZ) 220

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• ISA (NZ) 220 – Periods beginning on or after
  1 Mar 2013

  Date of issue: Jul 2011

  Date compiled to: 31 Dec 2012

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  Additional material: Comparison to ISA 220

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• ISA (NZ) 220 – Periods beginning on or after
  1 Sep 2011

  Date of issue: Jul 2011

  Date compiled to: 1 Jul 2011

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