XRB Au1 Application of Auditing and Assurance Standards

  • Auditing
  • Review
  • Professional & Ethical
  • Other Assurance

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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.

  • XRB Au 1 – Effective on 15 Jul 2020 (early adoption permitted)

    Date of issue: Dec 2012 Date compiled: 23 Jun 2020

Amendment

  • Conforming and Consequential Amendments arising from ISA (NZ) 540 (Revised) – Periods beginning on or after 15 Dec 2019 (early adoption permitted)

    Date of issue: Nov 2018

New version not yet mandatory

  • XRB Au 1 (Legislative Mandate Update) – Effective for assurance engagements or related services beginning on or after 1 Oct 2020 (early adoption permitted)

    Date of issue: Jul 2020

Previous version

  • XRB Au 1 – Periods beginning on or after
    15 Dec 2019

    Date of issue: Dec 2012 Date compiled: 8 Nov 2018