ISA (NZ) 200 Overall Objective of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing (New Zealand)

  • Auditing

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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.

  • ISA (NZ) 200 – Periods ending on or after
    15 Dec 2016

    Date of issue: Jul 2011 Date compiled: 1 Oct 2016

Previous Versions

  • ISA (NZ) 200 – Periods beginning on or after
    1 Apr 2014

    Date of issue: Jul 2011 Date compiled: 1 Feb 2014