Accounting

ISA (NZ) 200

Issued 07/11

Compiled 10/15

INTERNATIONAL STANDARD ON AUDITING (NEW ZEALAND) 200

Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with

International Standards on Auditing (New Zealand) (ISA (NZ) 200)

This compilation was prepared in October 2015 and incorporates amendments up to and

including October 2015.

Effective for audits of historical financial statements for periods beginning on or after 1 September,

2011.

This Standard was issued by the New Zealand Auditing and Assurance Standards Board of the External

Reporting Board pursuant to section 24(1)(b) of the Financial Reporting Act 1993. This Standard is a

disallowable instrument for the purposes of the Legislation Act 2012.

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ISA (NZ) 200

COPYRIGHT

© External Reporting Board (“XRB”) 2011

This XRB standard contains copyright material and reproduces, with the permission of the

International Federation of Accountants (IFAC), parts of the corresponding international standard

issued by the International Auditing and Assurance Standards Board (“IAASB”), and published by

IFAC. Reproduction within New Zealand in unaltered form (retaining this notice) is permitted for

personal and non-commercial use subject to the inclusion of an acknowledgement of the source.

Requests and enquiries concerning reproduction and rights for commercial purposes within New

Zealand should be addressed to the Chief Executive, External Reporting Board at the following email

address: enquiries@xrb.govt.nz

All existing rights (including copyrights) in this material outside of New Zealand are reserved by

IFAC, with the exception of the right to reproduce for the purposes of personal use or other fair

dealing. Further information can be obtained from IFAC at www.ifac.org or by writing to

permissions@ifac.org

ISBN 978-1-927174-00-5

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ISA (NZ) 200

INTERNATIONAL STANDARD ON AUDITING (NEW ZEALAND) 200

OVERALL OBJECTIVES OF THE INDEPENDENT AUDITOR

AND...