ISA (NZ) 705

Modifications to the Opinion 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) 705 (Revised) - 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.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) 705 (Revised) – Effective on 15 Jul 2020 (early adoption permitted)

    Date of issue: Oct 2015

    Date compiled: Jun 2020

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  • ISA (NZ) 705 (Revised) – 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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  • ISA (NZ) 705 – Periods ending on or after
    15 Dec 2016

    Date of issue: Jul 2011

    Date compiled to: Sept 2015

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  • ISA (NZ) 705 – Periods beginning on or after
    1 Jul 2014

    Date of issue: Jul 2011

    Date compiled to: Dec 2013

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    Additional material: Mark up of compiled ISA (NZ) 705

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  • ISA (NZ) 705 – Periods beginning on or after
    1 Apr 2014

    Date of issue: Jul 2011

    Date compiled: Feb 2014

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  • ISA (NZ) 705 – Periods beginning on or after
    11 Sept 2011

    Date of issue: Jul 2011

    Date compiled to: Jul 2011

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    Additional material: Comparison to ISA 705

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Standards