NZAuASB Exposure Draft 2022-1

Annual Improvements and Conforming Amendments to the Domestic Assurance Standards

The following exposure draft sets out proposed annual improvements and conforming and consequential amendments to the Domestic Assurance Standards. These amendments aim to align terminology and reflect revisions to concepts and principles consistent with the recently revised quality management standards, and ensure the Domestic Assurance Standards remains consistent and interoperable with other standards.

The NZAuASB’s Domestic Assurance Standards comprise the Standard on Assurance Engagements (SAEs) and the New Zealand Standard on Review Engagements (NZ SREs) which are either not issued internationally or which are not being updated internationally.

This is your opportunity to comment on the exposure draft. 

Consultation Document

NZAuASB Exposure Draft 2022-1

Commenting on the Proposal

Read the Invitation to Comment and the Exposure Draft.

Send your comments by 15 March 2022 using the form below.

We intend on publishing all comments on the XRB website, unless they may be defamatory. If you have any objection to this, we will not publish them. However, they will remain subject to the Official Information Act 1982 and, therefore, may be released in part or in full. The Privacy Act 1993 also applies.