ISA (NZ) 620 Using the Work of an Auditor’s Expert

  • Auditing
  • Archived Standards

This Standard deals with the auditor’s responsibilities relating to the work of an individual or organisation in a field of expertise other than accounting or auditing, when that work is used to assist the auditor in obtaining sufficient appropriate audit evidence.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.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) 620 – Periods beginning on or after
    1 Jan 2014

    Date of issue: Jul 2011 Date compiled to: 31 Jan 2013
    Additional material: Mark up of compiled ISA (NZ) 620
  • ISA (NZ) 620 – Periods beginning on or after
    1 Sep 2011

    Date of issue: Jul 2011 Date compiled to: 1 Jul 2011
    Additional material: Comparison to ISA 620