> Assurance Standards > Archived Standards > Archived Auditing Standards > ISA (NZ) 600

ISA (NZ) 600 Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors)

  • Auditing
  • Archived Standards

This Standard deals with special considerations that apply to group audits, in particular those that involve component auditors.

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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.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) 600 – Periods beginning on or after
    1 Apr 2014

    Date of issue: Jul 2011 Date compiled: 28 Feb 2014
    Download

  • Amending Standard – Periods ending on or after
    15 Dec 2016

    Date of issue: Sep 2015
    Download

  • Conforming Amendments (from the auditor reporting project) – Periods ending on or after
    15 Dec 2016

    Date of issue: Oct 2015
    Download

  • ISA (NZ) 600 – Periods ending on or after
    15 Dec 2016

    Date of issue: Jul 2011 Date compiled to: 30 Sep 2015
    Download

  • ISA (NZ) 600 – Periods beginning on or after
    1 Jul 2014

    Date of issue: Jul 2011 Date compiled to: 31 Dec 2013
    Download

  • ISA (NZ) 600 – Periods beginning on or after
    1 Jan 2014

    Date of issue: Jul 2011 Date compiled to: 28 Feb 2013
    Download

  • ISA (NZ) 600 – Periods beginning on or after
    1 Sep 2011

    Date of issue: Jul 2011 Date compiled to: 1 Jul 2011
    Download
*Additional Material is restricted to those with NZ-assigned IP addresses only.