ISA (NZ) 700 (Revised) Forming an Opinion and Reporting on Financial Statements

  • Auditing

Deals with the auditor’s responsibility to form an opinion on the financial statements.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) 700 (Revised) – Effective on 15 Jul 2020 (early adoption permitted)

    Date of issue: Oct 2015 Date compiled: 23 Jun 2020

Amendments

  • 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) 700 (Revised) – Periods beginning on or after 15 Dec 2019

    Date of issue: Oct 2015 Date compiled: 8 Nov 2108