International Standard on Auditing (New Zealand) 805
Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
Deals with special considerations in the application of those ISAs (NZ) to an audit of a single financial statement or of a specific element, account or item of a financial statement.
Applicable for audits of financial statements for periods as indicated. Versions prior to the previous version can be found on the archive page.
New version not yet mandatory
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Additional materials
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Additional materials