ISA (NZ) 530

Audit Sampling

Deals the auditor's use of statistical and non-statistical sampling when designing and selecting the audit sample, performing tests of controls and tests of details, and evaluating the results from the sample.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version will have been archived.

  • ISA (NZ) 530 – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

    Date of issue: Jul 2011

    Date compiled: 22 Jun 2021

Previous version

  • ISA (NZ) 530 – Periods beginning on or after
    1 Sep 2011

    Date of issue: Jul 2011

    Date compiled: 1 Jul 2011