ISA (NZ) 700 (Revised) Forming an Opinion and Reporting on Financial Statements

  • Auditing

Deals with the auditor’s responsibility to form an opinion on the 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.

  • ISA (NZ) 700 (Revised) – Effective on
    15 Dec 2016

    Date of issue: Oct 2015 Date compiled: 31 Oct 2016
    Additional material: Explanation for decisions made

Previous Versions

  • ISA (NZ) 700 – Periods beginning on or after
    1 Apr 2014

    Date of issue: Jul 2011 Date compiled: 28 Feb 2014