ISA (NZ) 700 (Revised)

Forming an Opinion and Reporting on Financial Statements

Deals with the auditor’s responsibility to form an opinion on the financial statements.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) 700 (Revised) – Periods beginning on or after 15 Dec 2023

    Date of issue: Oct 2015

    Date compiled to: Jun 2023

Previous version

  • ISA (NZ) 700 (Revised) – Periods beginning on or after
    1 Jan 2023 Application is permitted for earlier accounting periods that end after 22 June 2023

    Date of issue: Oct 2015

    Date compiled: May 2023