Recent Approvals

Auditing Review Professional & Ethical Other Assurance

Recent and amending standards issued by the NZAuASB.

2017         2016

2018

Professional & Ethical Standards 

Professional & Ethical Standards icon

IssuedStandard/Amending standardEffective date1Access the document
Feb 2018 Long Association and Public Interest Entity Amendments to PES 1 (Revised) Dec 2018  PES 1 (Revised)

1.  Exact effective date wording is set out on the relevant standard or amending standard page.


2017 

Other Assurance Standards

Other Assurance Standards icon

IssuedStandard/Amending standardEffective date1Access the document
 Mar 2017 SAE 3100 (Revised) Assurance Engagements on Compliance  Jan 2018  SAE 3100 (Revised)

1.  Exact effective date wording is set out on the relevant standard or amending standard page.


2016

Auditing Standards

Auditing Standards icon

IssuedStandard/Amending standardEffective date1Access the document
Nov 2016 ISA (NZ) 250 (Revised) Consideration of Laws and Regulations in an Audit of Financial Statements   Dec 2017  ISA (NZ) 250 (Revised) 
Sep 2016 ISA (NZ) 810 (Revised) Engagements to Report on Summary Financial Statements   Dec 2016   ISA (NZ) 810 (Revised) 
Sep 2016  ISA (NZ) 805 (Revised) Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement  Dec 2016   ISA (NZ) 805 (Revised) 
Sep 2016 ISA (NZ) 800 (Revised) Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks  Dec 2016  ISA (NZ) 800 (Revised)

1.  Exact effective date wording is set out on the relevant standard or amending standard page.


Professional & Ethical Standards

Professional & Ethical Standards icon

IssuedStandard/Amending standardEffective date1Access the document
Aug 2016 Amendments to PES 1 (Revised) Non-compliance with Laws and Regulations Jul 2017   PES 1 (Revised)

1.  Exact effective date wording is set out on the relevant standard or amending standard page.


Annual Improvements

Auditing Standards icon  Review Standards icon  Professional & Ethical Standards icon

IssuedStandard/Amending standardEffective date1Access the document
Nov 2016 Annual Improvements (includes changes to ISAs (NZ), NZ SRE and PESs Dec 2016  Annual Improvements

1.  Exact effective date wording is set out on the relevant standard or amending standard page.