ISA (NZ) 701

Communicating Key Audit Matters in the Independent Auditor’s Report

This page contains archived copies of the above standard. For the current version of this standard, please refer to ISA (NZ) 701 - Current version

Applicable 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. 

  • ISA (NZ) 701 – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

    Date of issue: Oct 2015

    Date compiled: Jun 2021

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  • ISA (NZ) 701 – Periods beginning on or after
    15 Dec 2019

    Date of issue: Oct 2015

    Date compiled: Nov 2018

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  • ISA (NZ) 701 – Periods ending on or after
    15 Dec 2016

    Date of issue: Oct 2015

    Date compiled: Oct 2015

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    Additional material: Explanation for decisions made

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Standards