ISA (NZ) 402 Audit Considerations Relating to an Entity Using a Service Organisation

  • Auditing
  • Archived Standards

This Standard deals with the user auditor’s responsibility to obtain sufficient appropriate audit evidence when a user entity uses the services of one or more service organisations.


Effective 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. 

  • ISA (NZ) 402 – Periods beginning on or after
    1 Sep 2011

    Date of issue: Jul 2011 Date compiled to: 31 Dec 2013
  • ISA (NZ) 402 – Periods ending on or after
    15 Dec 2013

    Date of issue: Jul 2011 Date compiled to: 30 Apr 2013
    Additional material: Mark up of compiled ISA (NZ) 402
  • ISA (NZ) 402 – Periods beginning on or after
    1 Sep 2011

    Date of issue: Jul 2011 Date compiled to: 1 Jul 2011
    Additional material: Comparison to ISA 402