ISAE (NZ) 3000 (Revised)
Assurance Engagements Other than Audits or Reviews of Historical Financial Information
Deals with assurance engagements other than audits or reviews of historical financial information, which are dealt with in International Standards on Auditing (New Zealand) (ISAs (NZ)), the International Standard on Auditing (New Zealand) for Audits of Financial Statements of Less Complex Entities (ISA (NZ) for LCE), International Standard on Review Engagement (New Zealand) (ISRE (NZ)) and New Zealand Standard on Review Engagement (NZ SRE) respectively.
Applicable for periods as indicated. Also applies to subsequent periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.