ISA (NZ) 200

Overall Objective of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing (New Zealand)

Deals with the independent auditor’s overall responsibilities when conducting an audit of financial statements in accordance with ISAs (NZ).

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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) 200 – Effective on 15 Jul 2020

    Date of issue: Jul 2011

    Date compiled: 23 Jun 2020

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Amendments

  • Conforming and Consequential Amendments arising from ISA (NZ) 315 (Revised 2019) – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

    Date of issue: Apr 2020

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New version not yet mandatory

  • ISA (NZ) 200 – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

    Date of issue: Jul 2011

    Date compiled: 21 Jun 2021

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Previous version

  • ISA (NZ) 200 – Periods beginning on or after
    15 Dec 2019

    Date of issue: Jul 2011

    Date compiled: 8 Nov 2018

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Standards