Other Assurance Engagement Standards

  • Other Assurance

These current Auditing Standards issued by the XRB Board or the NZAuASB apply to all assurance practitioners adopting the XRB auditing & assurance standards. 

NOTE: The  Explanatory Guides at the base of this page have no legal status and we have issued them for explanatory purposes only.

See below: Explanatory Guides >


  • ISAE (NZ) 3402 Assurance Reports on Controls at a Service Organisation
  • ISAE (NZ) 3410 Assurance Engagements on Greenhouse Gas Statements
  • ISAE (NZ) 3420 Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus

Explanatory Guides