ISA (NZ) 510

Initial Audit Engagements – Opening Balances

Deals with the auditor’s responsibilities relating to opening balances in an initial audit engagement.

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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) 510 – Periods beginning on or after 15 Dec 2023

    Date of issue: Jul 2011

    Date compiled: Jun 2023

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Previous version

  • ISA (NZ) 510 – Periods beginning on or after
    1 Jan 2023 Application is permitted for earlier accounting periods that end after 22 June 2023

    Date of issue: Jul 2011

    Date compiled: May 2023

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