International Standard on Auditing (New Zealand) 330
The Auditor’s Responses to Assessed Risks
Deals with the auditor’s responsibility to design and implement responses to the risks of material misstatement identified and assessed by the auditor in accordance with ISA (NZ) 315 (Revised 2019) in an audit of financial statements.
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
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