ISA (NZ) 505

External Confirmations

This Standard deals with the auditor’s use of external confirmation procedures to obtain audit evidence in accordance with the requirements of ISA (NZ) 330 and ISA (NZ) 500.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. 

  • ISA (NZ) 505 – Periods beginning on or after
    1 Sep 2011

    Date of issue: Jul 2011

    Date compiled to: 1 Jul 2011


    Additional material: Comparison to ISA 505
  • ISA (NZ) 505 – Periods beginning 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) 505