ISA (NZ) 705 (Revised) Modifications to the Opinion in the Independent Auditor's Report

  • Auditing

Deals with the auditor’s responsibility to issue an appropriate report in circumstances when, in forming an opinion in accordance with ISA (NZ) 700 (Revised), the auditor concludes that a modification to the auditor’s opinion on the financial statements is necessary.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) 705 (Revised) – Effective on 15 Jul 2020 (early adoption permitted)

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

Previous version

  • ISA (NZ) 705 (Revised) – Periods ending on or after 15 Dec 2016

    Date of issue: Oct 2015 Date compiled: 31 Oct 2015
    Additional material: Explanation for decisions made