ISA (NZ) 501

Audit Evidence – Specific Considerations for Selected Items

This page contains archived copies of the above standard. For the current version of this standard, please refer to ISA (NZ) 501 - 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.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) 501 – Periods beginning on or after
    1 Jul 2014

    Date of issue: Jul 2011

    Date compiled: Dec 2013

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  • ISA (NZ) 501 – Periods ending on or after
    31 Dec 2014

    Date of issue: Jul 2011

    Date compiled to: Sept 2013

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    Additional material: Mark up of compiled ISA (NZ) 501

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  • ISA (NZ) 501 – Periods beginning on or after
    1 Sept 2011

    Date of issue: Jul 2011

    Date compiled to: Jul 2011

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    Additional material: Comparison to ISA 501

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