ISA (NZ) 805 (Revised) Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement

  • Auditing

Deals with special considerations in the application of those ISAs (NZ) to an audit of a single financial statement or of a specific element, account or item of a financial statement.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) 805 (Revised) – Effective on 15 Jul 2020 (early adoption permitted)

    Date of issue: Sep 2016 Date compiled: 23 Jun 2020

Previous version

  • ISA (NZ) 805 (Revised) – Periods ending on or after 15 Dec 2016

    Date of issue: Sep 2016