International Standard on Auditing (New Zealand) 501
Audit Evidence – Specific Considerations for Selected Items
Deals with specific considerations by the auditor in obtaining sufficient appropriate audit evidence in accordance with ISA (NZ) 330, ISA (NZ) 500 and other relevant ISAs (NZ), with respect to certain aspects of inventory, litigation and claims involving the entity, and segment information 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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