Archived Explanatory Guides

  • Auditing
  • Review
  • Professional & Ethical
  • Other Assurance
  • Archived Standards

These are archived Explanatory Guides on auditing and assurance standards issued by the XRB Board or the NZAuASB. These Guides have no legal status.  We have issued them for explanatory purposes only.

  • EG Au7 References to Practical Guidance on Professional Scepticism in an Audit of Financial Statements

    Date of issue: Feb 2013 Date compiled: 1 Feb 2013
  • EG Au5 Implementing the Code of Ethics for Assurance Practitioners

    Date of issue: Jan 2013 Date compiled: 1 Jan 2013
  • EG Au1 Overview of Auditing and Assurance Standards

    Date of issue: Aug 2011 Date compiled to: 30 Sep 2013
    Additional material: Mark up of compiled EG Au1
  • EG Au1 Overview of Auditing and Assurance Standards

    Date of issue: Aug 2011 Date compiled to: 31 Mar 2013
  • EG Au1 Overview of Auditing and Assurance Standards

    Date of issue: Jul 2011 Date compiled to: 1 Jul 2011
  • EG Au2 Overview of Auditing and Assurance Standard Setting Process

    Date of issue: Jul 2011 Date compiled to: 31 Mar 2013
  • EG Au4 Glossary of Terms

    Date of issue: Oct 2012 Date compiled to: 31 Mar 2013