Audit Guidance

Auditing

These  are the current Audit Guidance Statements issued by the XRB Board or the NZAuASB.
These Audit Guidance Statements have no legal status and have been issued for explanatory purposes only.

  • IAPN (NZ) 1000 International Auditing Practice Note (New Zealand) 1000

    Date of issue: Aug 2012 Date compiled: 1 Aug 2012
  • AGS 1003 Audit Issues Relating to the Electronic Presentation of Financial Statements and Related Auditor’s Reports

    Date of issue: Jul 2011 Date compiled: 1 Jul 2011