ISA (NZ) 720 (Revised) The Auditor's Responsibility Relating to Other Information

  • Auditing

Deals with the auditor’s responsibilities relating to other information, whether financial or non-financial information (other than financial statements and the auditor’s report thereon), included in an entity’s annual report.

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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) 720 (Revised) – Effective on 15 Jul 2020 (early adoption permitted)

    Date of issue: Oct 2015 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) 720 (Revised) – Periods ending on or after 15 Dec 2016

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