Conforming and Consequential Amendments arising from ISA (NZ) 315 (Revised 2019)

  • Auditing

Outlines conforming and consequential amendments to the International Standards on Auditing (New Zealand) and other pronouncements as a result of the revisions to International Standard on Auditing (New Zealand) 315 (Revised 2019), Identifying and Assessing the Risks of Material Misstatement.

  • Conforming and Consequential Amendments arising from ISA (NZ) 315 (Revised 2019) – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

    Date of issue: Apr 2020
*Additional Material is restricted to those with NZ-assigned IP addresses only.