Auditor Reporting

• Auditing

The auditor’s report has been changed and was  effective for audits of financial statements ending on or after 15 December 2016.  

Here you will find:

• resources to help you understand and apply the new and revised standards
• description of the auditor's responsibilities forming part of the auditor's report.

Changed standards

These standards have changed.

> ISA (NZ) 700 (Revised)
> ISA (NZ) 701 (New)
> ISA (NZ) 570 (Revised)
> ISA (NZ) 705 (Revised)
> ISA (NZ) 706 (Revised)
> ISA (NZ) 260 (Revised)
> Conforming amendments to several other ISAs (NZ)
> ISA (NZ) 720 (Revised)

Implementation resources

These documents as well as the Frequently Asked Questions will help you understand and apply the changes.

Overview of changes and effective dates 52 KB

FMC reporting entities considered to have a higher level of public accountability 131 KB

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  Frequently Asked Questions