ISA (NZ) 315

Identifying and Assessing the Risks of Material Misstatement

This page contains archived copies of the above standard. For the current version of this standard, please refer to ISA (NZ) 315 (Revised 2019) - 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.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) 315 (Revised 2019) – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

    Date of issue: Apr 2020

  • ISA (NZ) 315 (Revised) – Periods ending on or after 15 Dec 2016

    Date of issue: Feb 2013

    Date compiled: Oct 2015

  • ISA (NZ) 315 (Revised) – Periods ending on or after 31 Dec 2014

    Date of issue: Feb 2013

    Date compiled to: Sep 2013

  • ISA (NZ) 315 (Revised) – Periods beginning on or after 1 Jul 2014

    Date of issue: Feb 2013

    Date compiled: Dec 2013

  • ISA (NZ) 315 (Revised) – Periods ending on or after 15 Dec 2013

    Date of issue: Apr 2013

    Date compiled to: Apr 2013

  • ISA (NZ) 315 – Periods beginning on or after 1 Sep 2011

    Date of issue: Jul 2011

    Date compiled to: Jul 2011