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)), 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 Also applies to subsequent periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.

  • ISAE (NZ) 3000 (Revised) – Engagements beginning on or after
    15 Dec 2022

    Date of issue: Jul 2014

    Date compiled: May 2022

Previous version

  • ISAE (NZ) 3000 (Revised) – Effective on 15 Jul 2020

    Date of issue: Jul 2014

    Date compiled: Jun 2020