ISA (NZ) 800
Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
This Standard deals with special considerations in the application of those ISAs (NZ) to an audit of financial statements prepared in accordance with a special purpose framework.
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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.