ISA (NZ) 330
The Auditor’s Responses to Assessed Risks
This Standard deals with the auditor’s responsibility to design and implement responses to the risks of material misstatement identified and assessed by the auditor in accordance with ISA (NZ) 315 (Revised) in an audit of financial statements.
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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.