ISA (NZ) 720 The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements

  • Auditing
  • Archived Standards

This Standard deals with the auditor’s responsibilities relating to other information, whether financial or non-financial information (other than financial statements and the auditor’s report thereon), included in an entity’s annual report.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.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) 720 – Periods beginning on or after
    1 Jul 2014 The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements

    Date of issue: Jul 2011 Date compiled: 31 Dec 2013
  • Conforming Amendments (from the auditor reporting project) – Periods ending on or after
    15 Dec 2016

    Date of issue: Oct 2015
  • ISA (NZ) 720 – Periods beginning on or after
    1 Sep 2011

    Date of issue: Jul 2011 Date compiled to: 1 Jul 2011
    Additional material: Comparison to ISA 720