Audit & Assurance Alerts

Latest Audit & Assurance Alerts

13 March 2024

Current consultations

  • New Zealand consultation: Public Interest Entity amendments to auditing and assurance standards. Closes 4 June
  • Auditor responsibilities relating to Fraud. Closes 15 May
  • Proposed changes to the Code of Ethics for Sustainability Assurance. Closes 15 April 
  • Proposed changes to the Code of Ethics around Using the Work of an External Expert. Closes 15 April

Summary documents

Upcoming events

  • Virtual feedback forum – Auditor responsibilities relating to fraud 13 March.
  • Focus group discussions – To register interest in attending these sessions please email: assurance@xrb.govt.nz
    • Ethics and Independence for Sustainability Assurance Engagements – 14 March (Auckland) & 15 March (Virtual).
    • Use of Experts – 14 March (Auckland) & 15 March (Virtual).
  • Auditing and Assurance Standards Board meeting 3 April
    Key topics include:
    • Draft submissions on International exposure drafts:
      • Sustainability Ethics and Independence
      • Use of Experts
      • The Auditor's Responsibilities Relating to Fraud
      • Application of the public interest entity definition to auditing standards in New Zealand
    •  Review engagement standard for service performance information 
  • Register for Need to Know Series: Assurance Update 10 April 

  • Virtual feedback forum – New Zealand Public Interest Entity amendments to auditing and assurance standards 8 May 

Past Events

Previous Audit & Assurance Alerts