ISA (NZ) 402

Audit Considerations Relating to an Entity Using a Service Organisation

Deals with the user auditor’s responsibility to obtain sufficient appropriate audit evidence when a user entity uses the services of one or more service organisations.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) 402 – Periods beginning on or after 15 Dec 2023

    Date of issue: Jul 2011

    Date compiled: Jun 2023

Previous version

  • ISA (NZ) 402 – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

    Date of issue: Jul 2011

    Date compiled: Jun 2021