ISA (NZ) 500

Audit Evidence

Explains what constitutes audit evidence in an audit of financial statements, and deals with the auditor’s responsibility to design and perform audit procedures to obtain sufficient appropriate audit evidence to be able to draw reasonable conclusions on which to base the auditor’s opinion.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) 500 – Periods beginning on or after 15 Dec 2022 (early adoption permitted)

    Date of issue: Jul 2011

    Date compiled to: 1 May 2022

Previous version

  • ISA (NZ) 500 – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

    Date of issue: Jul 2011

    Date compiled: 22 Jun 2021