ISA (NZ) 505

External Confirmations

Deals with the auditor’s use of external confirmation procedures to obtain audit evidence in accordance with the requirements of ISA (NZ) 330 and ISA (NZ) 500.

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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) 505 – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

    Date of issue: Jul 2011

    Date compiled: Jun 2021

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Previous version

  • ISA (NZ) 505 – Periods beginning on or after
    1 Jul 2014

    Date of issue: Jul 2011

    Date compiled: Dec 2013

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