Archived Other Assurance Engagement Standards

These are superseded standards for the conduct of assurance engagements (other than on historical financial information) issued by the XRB Board or the NZAuASB applying to all assurance practitioners adopting XRB auditing & assurance standards.

  • XRB Au1 Application of Auditing and Assurance Standards
  • ISAE (NZ) 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information
  • SAE 3100 Compliance Engagements
  • ISAE (NZ) 3402 Assurance Reports on Controls at a Service Organisation
  • ISAE (NZ) 3410 Assurance Engagements on Greenhouse Gas Statements
  • ISAE (NZ) 3420 Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus