ISA (NZ) 402

Audit Considerations Relating to an Entity Using a Service Organisation

This page contains archived copies of the above standard. For the current version of this standard, please refer to ISA (NZ) 402 - 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.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) 402 – Periods ending on or after
    15 Dec 2013

    Date of issue: Jul 2011

    Date compiled to: 30 Apr 2013


    Additional material: Mark up of compiled ISA (NZ) 402
  • ISA (NZ) 402 – Periods beginning on or after
    1 Sep 2011

    Date of issue: Jul 2011

    Date compiled to: 31 Dec 2013

  • ISA (NZ) 402 – Periods beginning on or after
    1 Sep 2011

    Date of issue: Jul 2011

    Date compiled to: 1 Jul 2011


    Additional material: Comparison to ISA 402