Other Assurance Engagement Standards
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.
Standards
-
XRB Au1 Application of Auditing and Assurance Standards
-
ISAE (NZ) 3000 (Revised) Assurance Engagements Other than Audits or Reviews of Historical Financial Information
-
SAE 3100 (Revised) Assurance Engagements on Compliance
-
SAE 3150 Assurance Engagements on Controls
-
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
-
Explanatory Guide (EG Au1) Overview of Auditing and Assurance Standards
-
Explanatory Guide (EG Au1a) Framework for Assurance Engagements
-
Explanatory Guide (EG Au2) Overview of Auditing and Assurance Standard Setting Process
-
Explanatory Guide (EG Au4) Glossary of Terms
-
Explanatory Guide (EG Au9) Guidance on the Audit or Review of the Performance Report of Tier 3 Not- For-Profit Public Benefit Entities
-
Explanatory Guide (EG Au9.1) Supplementary illustrative examples – revised audit or reporting requirements
