Archived Review Standards

These are Review Standards issued by the XRB Board or the NZAuASB applying to all assurance practitioners adopting XRB auditing & assurance standards.

See below:


  • XRB Au1

    Application of Auditing and Assurance Standards


  • ISRE (NZ) 2400

    Review of Historical Financial Statements Performed by an Assurance Practitioner, who is Not the Auditor of the Entity

  • RS-1

    Statement of Review Engagement Standards