ISA (NZ) 210

Agreeing the Terms of Audit Engagements

Deals with the auditor’s responsibilities in agreeing the terms of the audit engagement with management and, where appropriate, those charged with governance.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.

  • ISA (NZ) 210 – Periods beginning on or after
    15 Dec 2022 (early adoption permitted)

    Date of issue: Jul 2011

    Date compiled: 15 May 2022

Previous version

  • ISA (NZ) 210 – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

    Date of issue: Jul 2011

    Date compiled: 22 Jun 2021