ISA (NZ) 720

The Auditor's Responsibility Relating to Other Information

This page contains archived copies of the above standard. For the current version of this standard, please refer to ISA (NZ) 720 (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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.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) 720 (Revised) – Periods beginning on or after
    15 Dec 2022 (early adoption permitted)

    Date of issue: Oct 2015

    Date compiled: May 2022

    Download

  • ISA NZ 720 (Revised) – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

    Date of issue: Oct 2015

    Date compiled: Jun 2021

    Download

  • ISA (NZ) 720 (Revised) – Effective on 15 Jul 2020 (early adoption permitted)

    Date of issue: Oct 2015

    Date compiled: Jun 2020

    Download

  • ISA (NZ) 720 (Revised) – Periods ending on or after 15 Dec 2016

    Date of issue: Oct 2015

    Download
    Additional material: Explanation for decisions made

    Download

  • ISA (NZ) 720 – Periods beginning on or after
    1 Jul 2014 The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements

    Date of issue: Jul 2011

    Date compiled: Dec 2013

    Download

  • ISA (NZ) 720 – Periods beginning on or after
    1 Sept 2011

    Date of issue: Jul 2011

    Date compiled to: Jul 2011

    Download
    Additional material: Comparison to ISA 720

    Download

Standards