International Standard on Auditing (New Zealand) 450
Evaluation of Misstatements Identified during the Audit
Deals with the auditor’s responsibility to evaluate the effect of identified misstatements on the audit and of uncorrected misstatements, if any, on the 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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