ISA (NZ) 510

Initial Audit Engagements – Opening Balances

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


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.

  • ISA (NZ) 510 – Periods beginning on or after 15 Dec 2021 (Early adoption permitted)

    Date of issue: Jul 2011

    Date compiled: 22 Jun 2021

Previous version

  • ISA (NZ) 510 – Effective on 15 Jul 2020 (early adoption permitted)

    Date of issue: Jul 2011

    Date compiled: 23 Jun 2020