XRB Au1 Application of Auditing and Assurance Standards
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.
Effective for audits/reviews of financial statements for periods as indicated. Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.