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.
Explanatory Guide (EG Au8) Audit Implications of the Use of Service Organisations for Investment Management Services
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