ISA (NZ) 805 Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement

  • Auditing
  • Archived Standards

This Standard deals with special considerations in the application of those ISAs (NZ) to an audit of a single financial statement or of a specific element, account or item of a financial statement.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.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) 805 – Periods beginning on or after
    1 Jan 2015

    Date of issue: Jul 2011 Date compiled: 31 Aug 2014
  • ISA (NZ) 805 – Periods beginning on or after
    1 Apr 2014

    Date of issue: Jul 2011 Date compiled to: 28 Feb 2014
  • ISA (NZ) 805 – Periods beginning on or after
    15 Dec 2014

    Date of issue: Jul 2011 Date compiled to: 31 Dec 2013
    Additional material: Mark up of compiled ISA (NZ) 805
  • ISA (NZ) 805 – Periods beginning on or after
    1 Sep 2011

    Date of issue: Jul 2011 Date compiled to: 1 Jul 2011
    Additional material: Comparison to ISA 805