ISA (NZ) 240

The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements

Deals with the auditor’s responsibilities relating to fraud in an audit of 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) 240 – Effective on 15 Jul 2020

    Date of issue: Jul 2011

    Date compiled: 23 Jun 2020

  • IAASB Non Authoritative Guidance: The Fraud Lens- Interactions Between ISA 240 Other ISAs

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

New version not yet mandatory

  • ISA (NZ) 240 – 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) 240 – Periods beginning on or after
    15 Dec 2019

    Date of issue: Jul 2011

    Date compiled: 8 Nov 2018