Notice is hereby given, pursuant to section 31 of the Financial Reporting Act 1993, that the New Zealand Auditing
and Assurance Standards Board of the External Reporting Board has issued:
- International Standard on Auditing (New Zealand) 610 (Revised 2013), Using the Work of Internal Auditors; and
- International Standard on Auditing (New Zealand) 315 (Revised), Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment.
ISA (NZ) 610 (Revised 2013) and ISA (NZ) 315 (Revised):
- are issued specified standards;
- are effective for audits of financial statements for periods ending on or after 15 December 2013.
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.
ISA (NZ) 610 (Revised 2013) and ISA (NZ) 315 (Revised) are available on the XRB’s website at
www.xrb.govt.nz/auditing & assurance standards
Copies may be purchased by emailing
enquiries@xrb.govt.nz.
Dated this 2nd day of April 2013.
NEIL CHERRY, Chairman, New Zealand Auditing and Assurance Standards Board.