ISA (NZ) 620

Using the Work of an Auditor’s Expert

This Standard deals with the auditor’s responsibilities relating to the work of an individual or organisation in a field of expertise other than accounting or auditing, when that work is used to assist the auditor in obtaining sufficient appropriate audit evidence.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.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) 620 – Periods beginning on or after
    1 Jul 2014

    Date of issue: Jul 2011

    Date compiled: 31 Dec 2013

  • ISA (NZ) 620 – Periods beginning on or after
    1 Jan 2014

    Date of issue: Jul 2011

    Date compiled to: 31 Jan 2013


    Additional material: Mark up of compiled ISA (NZ) 620
  • ISA (NZ) 620 – Periods beginning on or after
    1 Sep 2011

    Date of issue: Jul 2011

    Date compiled to: 1 Jul 2011


    Additional material: Comparison to ISA 620