ISA (NZ) 700 (Revised)

Forming an Opinion and Reporting on Financial Statements

Deals with the auditor’s responsibility to form an opinion on the financial statements.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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 700 (Revised) – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

    Date of issue: Oct 2015

    Date compiled: 22 Jun 2021

Amendments

  • Conforming Amendments arising from Quality Management Project – Periods beginning on or after 15 Dec 2022 (early adoption permitted)

    Date of issue: Jul 2021

New version not yet mandatory

  • ISA (NZ) 700 (Revised) – Periods beginning on or after
    15 Dec 2022 (early adoption permitted)

    Date of issue: Oct 2015

    Date compiled: 15 May 2022

Previous version

  • ISA (NZ) 700 (Revised) – Effective on 15 Jul 2020 (early adoption permitted)

    Date of issue: Oct 2015

    Date compiled: 23 Jun 2020