ISA (NZ) 200
Overall Objective of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing (New Zealand)
Deals with the independent auditor’s overall responsibilities when conducting an audit of financial statements in accordance with ISAs (NZ).
Effective 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.