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.

  • XRB Au1 – Periods ending on or after
    15 Dec 2017

    Date of issue: Dec 2013 Date compiled: 1 Nov 2016

Amendments

  • 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 – Periods beginning on or after
    15 Dec 2019

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

Previous Versions

  • XRB Au1 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Dec 2013 Date compiled: 1 Oct 2015