ISA (NZ) 706

Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report

This page contains archived copies of the above standard. For the current version of this standard, please refer to ISA (NZ) 706 (Revised) - 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.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) 706 (Revised) – Effective on 15 Jul 2020 (early adoption permitted)

    Date of issue: Oct 2015

    Date compiled: Jun 2020

  • ISA (NZ) 706 (Revised) – Periods ending on or after 15 Dec 2016

    Date of issue: Oct 2015

    Date compiled: Oct 2015


    Additional material: Explanation for decisions made
  • ISA (NZ) 706 – Periods ending on or after
    15 Dec 2016

    Date of issue: Jul 2011

    Date compiled to: Sep 2015

  • ISA (NZ) 706 – Periods beginning on or after
    1 Jul 2014

    Date of issue: Jul 2011

    Date compiled to: Dec 2013

  • ISA (NZ) 706 – Periods beginning on or after
    1 Apr 2014

    Date of issue: Jul 2011

    Date compiled to: Feb 2014

  • ISA (NZ) 706 – Periods beginning on or after
    1 Apr 2014

    Date of issue: Jul 2011

    Date compiled: Feb 2014

  • ISA (NZ) 706 – Periods beginning on or after
    1 Sep 2011

    Date of issue: Jul 2011

    Date compiled to: Jul 2011