International Standard on Auditing (New Zealand) 200
Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing (New Zealand)
Deals with the independent auditor’s overall responsibilities when conducting an audit of financial statements in accordance with ISAs (NZ).
Applicable for audits of financial statements for periods as indicated. Versions prior to the previous version can be found on the archive page.
New version not yet mandatory
-
Additional materials