Audit and Assurance Standards Board Meeting 5 April 2023
The New Zealand Auditing and Assurance Standards Board held its meeting on 5 April 2023. Key decisions included:
- Providing direction in response to main issues emerging from submissions on Assurance Engagements over Greenhouse Gas Emissions Exposure Draft (ED).
- Approval of submission to the IAASB on the Audit evidence ED.
- Approval of Amendments to Professional and Ethical Standard 1: Revisions to the Definition of Engagement Team and Group Audits.
- Approval of submission to the IAASB on the IAASB Strategy and Work Plan 2024-2027.
- Considered the IESBA ED Tax Planning and Related Services and Agreed not to expose the ED or incorporate the proposals within PES 1 because it is not within the XRB’s mandate to do so.
Date And Time
- XRB Office, Wellington
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