The auditor’s report has changed.
This is effective for audits of financial statements ending on or after 15 December 2016. Early adoption is permitted.
Here you will find:
Here's a list of those standards which have changed.
The guidance is available to download free of charge, but in order to access these IAASB resources, you will need to login to IFAC’s website, by supplying a user name and password.
Please note that this guidance makes reference to the terminology in the international standards. This is similar to the New Zealand equivalent standards, but has been amended as appropriate for the New Zealand context.
Paragraph 41(c) of ISA (NZ) 700 (Revised) allows the description of the auditor’s responsibilities to be moved out of the auditor’s report and referred instead to a website of an appropriate authority.