ISA (NZ) 510 Initial Audit Engagements – Opening Balances

  • Auditing

Deals with the auditor’s responsibilities relating to opening balances in an initial audit engagement.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) 510 – Effective on 15 Jul 2020 (early adoption permitted)

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

Previous version

  • ISA (NZ) 510 – Periods ending on or after
    15 Dec 2016

    Date of issue: Jul 2011 Date compiled: 31 Oct 2015