International resources: ISA (NZ) 570

Standard and amendments

Guidance material

International resources

The International Auditing and Assurance Standards Board (IAASB) issued ISA 570 (on which ISA (NZ) 570 is based and is equivalent to) and has developed the following supporting material.

ISA 570 Basis for conclusions 

Basis for conclusions prepared by staff of the IAASB



cover page for basis for conclusions

front cover of FAQ document

Fact Sheet: ISA 570

A factsheet providing more details on ISA 570

Frequently Asked Questions: Reporting going concern matters in the auditor's report

front cover of FAQ document

Video resources

IAASB Explains Key Changes to ISA 570