ISA (NZ) 610

Using the Work of Internal Auditors

This page contains archived copies of the above standard. For the current version of this standard, please refer to ISA (NZ) 610 (Revised 2013) - 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.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) 610 (Revised 2013) – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

    Date of issue: Apr 2013

    Date compiled: Jun 2021

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  • ISA (NZ) 610 (Revised) – Effective on 15 Jul 2020 (early adoption permitted)

    Date of issue: Apr 2013

    Date compiled: Jun 2020

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  • ISA (NZ) 610 (Revised) – Effective on 1 Jan 2014

    Date of issue: Apr 2013

    Date compiled: Nov 2013

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  • ISA (NZ) 610 (Revised) – Periods beginning on or after 15 Dec 2013

    Date of issue: Apr 2013

    Date compiled to: Apr 2013

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  • ISA (NZ) 610 – Periods beginning on or after 1 Sept 2011

    Date of issue: Jul 2011

    Date compiled to: Jul 2011

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