ISA (NZ) 620

Using the Work of an Auditor’s Expert

Deals with the auditor’s responsibilities relating to the work of an individual or organisation in a field of expertise other than accounting or auditing, when that work is used to assist the auditor in obtaining sufficient appropriate audit evidence.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) 620 – Periods beginning on or after
    15 Dec 2022 (early adoption permitted)

    Date of issue: Jul 2011

    Date compiled: 15 May 2022

Previous version

  • ISA (NZ) 620 – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

    Date of issue: Jul 2011

    Date compiled: 22 Jun 2021