ISA (NZ) 320

Deals with the auditor’s responsibility to apply the concept of materiality in planning and performing an audit of financial statements.

---

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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.

• ISA (NZ) 320 – Periods beginning on or after 15 Dec 2023

  Date of issue: Jul 2011

  Date compiled: Jun 2023

  Download

Previous version

• ISA (NZ) 320 – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

  Date of issue: Jul 2011

  Date compiled: Jun 2021

  Download