ISA (NZ) 250 (Revised)
Consideration of Laws and Regulations in an Audit of Financial Statements
Deals with the auditor’s responsibility to consider laws and regulations in an audit of financial statements.
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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.