NZAuASB Update 9/2019

  • Auditing
  • Review
  • Other Assurance
This NZAuASB Update provides you with an overview of the New Zealand Auditing and Assurance Standards Board’s recent activities, any new standards or FAQs, as well as other matters of interest.

Exposure Draft proposes amendments to the interim review report

 Invitation to Comment on ED 2019-1 cover Applies to:


The NZAuASB has issued for comment ED 2019-1 Amendments to NZ SRE 2410 Review of the Financial Statements performed by the Independent Auditor of the Entity.

The ED proposes to promote consistency in practice by incorporating the reporting changes as a result of the auditor reporting requirements, as applicable to a review engagement.

Have a look

Send your comments to the NZAuASB by 14 October 2019.

Next meeting

Wednesday 24 July 2019 

NZAuASB icon Applies to:

AuditingOther Assurance

The Board will consider:

  • The IAASB’s discussion paper Audits of Less Complex Entities
  • New Zealand compelling reason changes to the IAASB’s quality management proposals

Did you know the NZAuASB meetings are open to the public?

You can access the public agenda, public meeting papers and register to attend the NZAuASB July meeting on our website.

Have your say

 Have your say icon Applies to:


Now is your chance to have your say on the following topics:

How can I submit my views?

Submit your views icon

We have recently upgraded the way you can provide feedback on consultation documents.

We have designed a secure online form to make your upload safe, quick and easy. The upload form will now appear with every consultation which open for comment.

We encourage you to use the new online submission process.

You can:

  • Upload an MS Word document (and a PDF file, if you wish); or
  • Write your comments directly in the comments field provided.

This NZAuASB Update is intended to provide subscribers with a summary of the recent activities of the New Zealand Auditing and Assurance Standards Board (NZAuASB). Links to websites are correct at the time of publication. Subscribers should not rely on this newsletter as a definitive publication of updates. The External Reporting Board and its sub-Board the NZAuASB do not guarantee, and accept no legal liability whatsoever arising from or connected to, the accuracy, reliability, currency, timeliness or completeness of this newsletter. The information contained in this newsletter does not constitute advice and should not be relied upon as such.