Archived Review Standards

  • Review
  • Archived Standards

These are Review Standards issued by the XRB Board or the NZAuASB applying 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
  • RS-1 Statement of Review Engagement Standards
  • NZ SRE 2410 Review of Financial Statements Performed by the Independent Auditor of the Entity