ISA (NZ) 710

Comparative Information – Corresponding Figures and Comparative Financial Statements

Deals with the auditor’s responsibilities relating to comparative information in an audit of 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) 710 – Periods ending on or after
    15 Dec 2016

    Date of issue: Jul 2011

    Date compiled: 31 Oct 2015

Previous version

  • ISA (NZ) 710 – Periods ending on or after
    15 Dec 2016

    Date of issue: Jul 2011

    Date compiled to: 30 Sep 2015