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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.