PDF versions of the Standards

AG ISA (NZ) 600

The Auditor-General’s Statement on Special Considerations – Audits of Group Financial and Performance Information (Including the Work of Component Auditors)

AG ISA (NZ) 700

The Auditor-General’s Statement on Forming an Opinion and Reporting on Financial and Performance Information

AG ISA (NZ) 701

The Auditor-General’s Statement on Communicating Key Audit Matters in the Independent Auditor’s Report

AG ISA (NZ) 705

The Auditor-General’s Statement on Modifications to the Opinion in the Independent Auditor’s Report

AG ISA (NZ) 706

The Auditor-General’s Statement on Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report

AG ISA (NZ) 810

The Auditor-General’s Statement on Engagements to Report on Summary Financial and Performance Information