ISA (NZ) 210 Agreeing the Terms of Audit Engagements

  • Auditing

Deals with the auditor’s responsibilities in agreeing the terms of the audit engagement with management and, where appropriate, those charged with governance.

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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.

  • ISA (NZ) 210 – Effective on 15 Jul 2020

    Date of issue: Jul 2011 Date compiled: 23 Jun 2020


  • 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

Previous version

  • ISA (NZ) 210 – Periods ending on or after
    15 Dec 2017

    Date of issue: Jul 2011 Date compiled: 31 Oct 2016