ISA (NZ) 705 (Revised)

Deals with the auditor’s responsibility to issue an appropriate report in circumstances when, in forming an opinion in accordance with ISA (NZ) 700 (Revised), the auditor concludes that a modification to the auditor’s opinion on the financial statements is necessary.

---

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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) 705 (Revised) – Periods beginning on or after 15 Dec 2023

  Date of issue: Oct 2015

  Date compiled: Jun 2023

  Download

New version not yet mandatory

• ISA NZ 705 (Revised) – Periods beginning on or after 15 Dec 2024

  Date of issue: Oct 2025

  Date compiled to: Oct 2024

  Download

Previous version

• ISA (NZ) 705 (Revised) – Periods beginning on or after
  1 Jan 2023 Application is permitted for earlier accounting periods that end after 22 June 2023

  Date of issue: Oct 2015

  Date compiled: May 2023

  Download