XRB Au1 Application of Auditing and Assurance Standards

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

This Standard codifies the standards that assurance practitioners are to apply when conducting an assurance engagement in accordance with standards issued by the External Reporting Board or the New Zealand Auditing and Assurance Standards Board.

  • XRB Au1 – Periods ending on or after 15 Dec 2016

    Date of issue: Dec 2013 Date compiled: 1 Nov 2016
  • XRB Au1 – This version is effective for reporting periods beginning on or after 1 Jan 2015

    Date of issue: Dec 2013 Date compiled: 1 Oct 2014
  • Conforming Amendments (from the auditor reporting project) – Periods ending on or after 15 Dec 2016

    Date of issue: Oct 2015
  • XRB Au1 – This version is effective for reporting periods beginning on or after 1 Dec 2014 Application of Auditing and Assurance Standards

    Date of issue: Dec 2013 Date compiled to: 1 Dec 2013
  • XRB Au1 – This version is effective for reporting periods beginning on or after 1 Jan 2014 Application of Auditing and Assurance Standards

    Date of issue: Dec 2012 Date compiled to: 1 Jan 2013
  • XRB Au1 – This version is effective for reporting periods beginning on or after 1 Jan 2013 Application of Auditing and Assurance Standards

    Date of issue: Jan 2013 Date compiled to: 1 Mar 2013
  • XRB Au1 – This version is effective for reporting periods beginning on or after 15 Sep 2012 Application of Auditing and Assurance Standards

    Date of issue: Sep 2012 Date compiled to: 1 Sep 2012
  • XRB Au1 – This version is effective for reporting periods beginning on or after 1 Sep 2011 & 1 Nov 2011 Application of Auditing and Assurance Standards

    Date of issue: Aug 2011
  • XRB Au1 – This version is effective for reporting periods beginning on or after 1 Sep 2011 Application of Auditing and Assurance Standards

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