ISA (NZ) 320

Materiality in Planning and Performing an Audit

This page contains archived copies of the above standard. For the current version of this standard, please refer to ISA (NZ) 320 - 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.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) 320 – Periods ending on or after
    15 Dec 2013

    Date of issue: Jul 2011

    Date compiled: Apr 2013

  • ISA (NZ) 320 – Periods beginning on or after
    1 Sep 2011

    Date of issue: Jul 2011

    Date compiled to: Jul 2011

    Additional material: Comparison to ISA 320