Review Standards

Review

These current Review Standards issued by the XRB Board or the NZAuASB apply to all assurance practitioners adopting XRB auditing & assurance standards.

  • XRB Au1 Application of Auditing and Assurance Standards
  • ISRE (NZ) 2400 Review of Historical Financial Statements Performed by an Assurance Practitioner
  • NZ SRE 2410 Review of Financial Statements Performed by the Independent Auditor of the Entity