ISA (NZ) 720
The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements
This Standard deals with the auditor’s responsibilities relating to other information, whether financial or non-financial information (other than financial statements and the auditor’s report thereon), included in an entity’s annual report.
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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.