ISA (NZ) 505

Deals with the auditor’s use of external confirmation procedures to obtain audit evidence in accordance with the requirements of ISA (NZ) 330 and ISA (NZ) 500.

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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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. 

• ISA (NZ) 505 – Periods beginning on or after
  1 Jul 2014

  Date of issue: Jul 2011

  Date compiled: 31 Dec 2013

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Amendment

• 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) 505 – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

  Date of issue: Jul 2011

  Date compiled: 22 Jun 2021

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