Domestic Assurance Standards

Domestic standards may be developed by the NZAuASB to address matters specific to New Zealand, or which are important to New Zealand, but which are not addressed by international Auditing & Assurance standards.

The process set out in EG Au2 shows how the NZAuASB develops and issues domestic Auditing & Assurance Standards.

pdf EG Au2 466 KB

The steps in the diagram below refer to the steps in the commentary in EG Au2.

Flowchart for domestic assurance standards