ISA (NZ) 620

Using the Work of an Auditor’s Expert

This page contains archived copies of the above standard. For the current version of this standard, please refer to ISA (NZ) 620 - 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.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) 620 – Effective on 15 Jul 2020 (early adoption permitted)

    Date of issue: Jul 2011

    Date compiled: Jun 2020

    Download

  • ISA (NZ) 620 – Periods beginning on or after
    1 Jul 2014

    Date of issue: Jul 2011

    Date compiled: Dec 2013

    Download

  • ISA (NZ) 620 – Periods beginning on or after
    1 Jan 2014

    Date of issue: Jul 2011

    Date compiled to: Jan 2013

    Download
    Additional material: Mark up of compiled ISA (NZ) 620

    Download

  • ISA (NZ) 620 – Periods beginning on or after
    1 Sept 2011

    Date of issue: Jul 2011

    Date compiled to: Jul 2011

    Download
    Additional material: Comparison to ISA 620

    Download

Standards