New Zealand Gazette – 2015 – No. 109

Page 67

✨ Auditing Standards and Land Notices



NEW ZEALAND GAZETTE, No. 109 — 1 OCTOBER 2015

Issued New and Revised International Standards on Auditing (New Zealand)

(Notice No. 99)

Notice is hereby given, pursuant to section 24 of the Financial Reporting Act 2013, that the New Zealand Auditing and Assurance Standards Board of the External Reporting Board has issued the following new and revised International Standards on Auditing (New Zealand) (ISAs (NZ)):

  • ISA (NZ) 260 (Revised) Communication with Those Charged with Governance
  • ISA (NZ) 570 (Revised) Going Concern
  • ISA (NZ) 700 (Revised) Forming an Opinion and Reporting on Financial Statements
  • ISA (NZ) 701 Communicating Key Audit Matters in the Independent Auditor’s Report
  • ISA (NZ) 705 (Revised) Modifications to the Opinion in the Independent Auditor’s Report
  • ISA (NZ) 706 (Revised) Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
  • ISA (NZ) 720 (Revised) The Auditor’s Responsibilities Relating to Other Information
  • Conforming Amendments to International Standards on Auditing (New Zealand) and Other Pronouncements

The new and revised standards are:

  • effective for audits of financial statements for periods ending on or after 15 December 2016; and
  • are disallowable instruments for the purposes of the Legislation Act 2012.

Copies of the standards may be inspected free of charge at the offices of the External Reporting Board (XRB), Level 7, 50 Manners Street, Wellington.

Copies are also available on the XRB’s website

www.xrb.govt.nz

Dated this 1st day of October 2015.

NEIL CHERRY, Chair, New Zealand Auditing and Assurance Standards Board.

2015-gs5845

Issued Amendments to the International Standards on Auditing (New Zealand) (ISAs (NZ)) on Auditing Financial Statement Disclosures

(Notice No. 100)

Notice is hereby given, pursuant to section 24 of the Financial Reporting Act 2013, that the New Zealand Auditing and Assurance Standards Board of the External Reporting Board has issued Amendments to the International Standards on Auditing (New Zealand) (ISAs (NZ)) on Auditing Financial Statement Disclosures.

Amendments to the International Standards on Auditing (New Zealand) (ISAs (NZ)) on Auditing Financial Statement Disclosures:

  • is effective for audits of financial statements for periods ending on or after 15 December 2016; and
  • is a disallowable instrument for the purposes of the Legislation Act 2012.

Copies of the standard may be inspected free of charge at the offices of the External Reporting Board (XRB), Level 7, 50 Manners Street, Wellington.

Copies are also available on the XRB’s website

www.xrb.govt.nz

Dated this 1st day of October 2015.

NEIL CHERRY, Chair, New Zealand Auditing and Assurance Standards Board.

2015-gs5846

Land Notices

67



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Online Sources for this page:

Gazette.govt.nz — PDF NZ Gazette 2015, No 109




✨ LLM interpretation of page content

🏭 Issued New and Revised International Standards on Auditing (New Zealand)

🏭 Trade, Customs & Industry
1 October 2015
Auditing Standards, Financial Reporting, ISAs (NZ), Disallowable Instruments
  • NEIL CHERRY, Chair, New Zealand Auditing and Assurance Standards Board

🏭 Issued Amendments to the International Standards on Auditing (New Zealand) (ISAs (NZ)) on Auditing Financial Statement Disclosures

🏭 Trade, Customs & Industry
1 October 2015
Auditing Standards, Financial Reporting, ISAs (NZ), Disallowable Instruments
  • NEIL CHERRY, Chair, New Zealand Auditing and Assurance Standards Board

🗺️ Land Notices

🗺️ Lands, Settlement & Survey
Land Notices