Register to observe the New Zealand Auditing and Assurance Standards Board Meeting 14 October 2026. Key agenda items include:
Guidance for auditors of managed investment schemes, including revision of existing guidance and developing new guidance on obtaining audit evidence to support the valuation assertion
Audits of less complex entities to discuss feedback received on recent outreach
Audit evidence and risk response proposals
Implementation support for ISSA (NZ) 5000 including an illustrative assurance report
Join the assurance team on 13 October for all you need to know about:
Pending revisions for audits of less complex entities
Implementation support on fraud and going concern and the sustainability assurance and ethical standards
Developing guidance to support auditors of managed investment schemes
Open consultations on audit evidence and risk response
Updates and amendments
New IESBA staff Q&As support implementation of the ethics and independence standards for sustainability assurance
Current consultations
Audit evidence and risk response closes to XRB on 11 November
In case you missed it - slides from and the recording of our deep dive webinar of the key proposals for audit evidence and risk response
