International Standard on Auditing (New Zealand) 505

Deals with the auditor’s use of external confirmation procedures to obtain audit evidence in accordance with the requirements of ISA (NZ) 330 and ISA (NZ) 500.

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Applicable for audits of financial statements for periods as indicated. Versions prior to the previous version can be found on the archive page.

• ISA (NZ) 505 – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

  Date of issue: Jul 2011

  Date compiled: Jun 2021

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New version not yet mandatory

• ISA (NZ) 505 – Periods beginning on or after
  15 Dec 2026

  Date of issue: Feb 2026

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  Additional materials

  ISA (NZ) 505 (2026) marked up version

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  Explanation for decision made Reissued ISAs (NZ)

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Previous version

• ISA (NZ) 505 – Periods beginning on or after
  1 Jul 2014

  Date of issue: Jul 2011

  Date compiled: Dec 2013

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