Go to main content Go to main navigation Go to page search Go to page footer
XRB logo XRB
  • Contact Us
  • Sign Up
  • Sign In
  • Reporting Requirements
    • Why Report?
    • Financial Reporting Strategy
    • Accounting Standards Framework
    • Auditing & Assurance Standards Framework
    • Recent history of our Standards' Frameworks
    • Policy Statements
  • Accounting standards
    • For-profit standards
    • Not-for-profit standards
    • Public sector standards
    • Standards in development
    • Archived standards
    • Reporting templates
    • Explanatory Guides
    • Practice Statements
    • Glossaries
    • Conceptual Frameworks
    • Latest Updates
  • Standards for Assurance Practitioners
    • Auditing Standards
    • Professional and Ethical Standards
    • Review Standards
    • Other Assurance Engagement Standards
    • Explanatory Guides
    • Audit Guidance
    • Standards in development
    • Archived Standards
    • Auditor Rotation
    • Auditor Reporting
    • Description of the auditor's responsibilities
    • Modified Audit Reports
  • Information Hub
    • Board Meetings
    • Online newsletters
    • Webinars
    • News
    • Events
    • Research Reports
    • Publications
    • Official Information Act requests
    • Useful Links
  • About XRB
    • Who we are
    • What we do
    • How are our standards set?
    • Research
    • XRB Board
    • XRB Accountability Documents
    • XRB Board Submissions
    • NZASB
    • NZAuASB
    • XRAP
    • TRG
    • Meet our Management Team
    • Vacancies
    • Contact us
XRB logo
> Standards for Assurance Practitioners

Standards for Assurance Practitioners

Current standards and guidance

  • Auditing standards
  • Review standards
  • Professional & Ethical standards
  • Other assurance engagement standards
  • Explanatory guides
  • Audit guidance
Current standards and guidance

Standards in development

  • Open for comment
  • Closed for comment
  • Submissions by the NZAuASB

Archived standards

  • Auditing standards
  • Review standards
  • Professional and ethical standards
  • Other assurance engagement standards
  • Explanatory guides

Other information

  • The new auditor's report
  • Auditor rotation
  • Description of the auditor's responsibilities
  • Qualified Audit Reports
  • Convergence with international standards
  • Focus on audit quality

Looking for a Standard?

We can help you find what you need in a just few simple steps.

Get Started

Auditor Reporting

Image of icon-publications
  • Auditing (Au)
The new auditor's report

New auditor rotation requirements

Image of icon-users
  • Professional & Ethical (PES)
Read more

Open for comment

Image of icon-open
  • Professional & Ethical (PES)
Standards currently open for consultation

Closed for comment

Image of icon-closed
  • Auditing (Au)
  • Professional & Ethical (PES)
Standards for which consultation has now closed

Description of the auditor's responsibilities

Image of icon-users
  • Auditing (Au)
Read more

Auditing & Assurance Standards Framework

Image of icon-framework
  • Auditing (Au)
  • Review (RE)
  • Professional & Ethical (PES)
  • Other Assurance (OA)
  • Related Services

Looking for something else?

Here are some popular pages people are also looking at:

  • News News
  • Online Newsletters Online Newsletters
  • Board Meetings Board Meetings
  • Webinars Webinars
  • Research Reports Research Reports
  • Events Events
  • Useful External Links Useful External Links
  • Official Information Requests Official Information Requests
  • Submit Modified Audit Reports Submit Modified Audit Reports
  • Keep up to date Keep up to date
  • Reporting Requirements
  • Accounting standards
  • Standards for Assurance Practitioners
  • Information Hub
  • About XRB
  • Acronyms
  • Copyright
  • Terms of Use
  • Contact us
LinkedIn Facebook
external reporting board logo
Phone
+64 4 550 2030
Address
XRB Office Locations
Email
Send us an email
© 2018 External Reporting Board.