ISA (NZ) 700 (Revised)

Forming an Opinion and Reporting on Financial Statements


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Deals with the auditor’s responsibility to form an opinion on the 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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 700 (Revised) – Periods beginning on or after 15 Dec 2024

    Date of issue: Oct 2015

    Date compiled to: Oct 2024

Previous version

  • ISA (NZ) 700 (Revised) – Periods beginning on or after
    1 Jan 2024

    Date of issue: Oct 2015

    Date compiled: Feb 2024