ISA (NZ) 805
Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
This Standard deals with special considerations in the application of those ISAs (NZ) to an audit of a single financial statement or of a specific element, account or item of a financial statement.
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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.