Auditing Standards

The following Audit Standards apply to all assurance practitioners adopting the XRB auditing & assurance standards. 

NOTE: The Explanatory Guides and Audit Guidance Statements provide supplementary information only and have no legal status. 

XRB Au1 

Application of Auditing and Assurance Standards


NZ AS 1

The Audit of Service Performance Information


ISA (NZ) 200

Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing (New Zealand) 


ISA (NZ) 210

Agreeing the Terms of Audit Engagements


ISA (NZ) 220

Quality Control for an Audit of Financial Statements


ISA (NZ) 230

Audit Documentation


ISA (NZ) 240

The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements


ISA (NZ) 250 (Revised)

Consideration of Laws and Regulations in an Audit of Financial Statements


ISA (NZ) 260 (Revised)

Communication with Those Charged with Governance


ISA (NZ) 265

Communicating Deficiencies in Internal Control to those Charged with Governance and Management


ISA (NZ) 300

Planning an Audit of Financial Statements


ISA (NZ) 315 (Revised 2019)

Identifying and Assessing the Risks of Material Misstatement 


ISA (NZ) 320

Materiality in Planning and Performing an Audit


ISA (NZ) 330

The Auditor's Responses to Assessed Risks


ISA (NZ) 402

Audit Considerations Relating to an Entity Using a Service Organisation


ISA (NZ) 450

Evaluation of Misstatements Identified During the Audit


ISA (NZ) 500

Audit Evidence


ISA (NZ) 501

Audit Evidence – Specific Considerations for Selected Items


ISA (NZ) 505

External Confirmations


ISA (NZ) 510

Initial Audit Engagements – Opening Balances


 

ISA (NZ) 520

Analytical Procedures


ISA (NZ) 530

Audit Sampling


ISA (NZ) 540 (Revised)

Auditing Accounting Estimates and Related Disclosures


ISA (NZ) 550

Related Parties


ISA (NZ) 560

Subsequent Events


ISA (NZ) 570 (Revised)

Going Concern


ISA (NZ) 580

Written Representations


ISA (NZ) 600

Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors)


ISA (NZ) 610 (Revised 2013)

Using the Work of Internal Auditors


ISA (NZ) 620

Using the Work of an Auditor's Expert


ISA (NZ) 700 (Revised)

Forming an Opinion and Reporting on Financial Statements


ISA (NZ) 701

Communicating Key Audit Matters in the Independent Auditor's Report


ISA (NZ) 705 (Revised)

Modifications to the Opinion in the Independent Auditor's Report


ISA (NZ) 706 (Revised)

Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report


ISA (NZ) 710

Comparative Information – Corresponding Figures and Comparative Financial Statements


ISA (NZ) 720 (Revised)

The Auditor's Responsibility Relating to Other Information


ISA (NZ) 800 (Revised)

Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks


ISA (NZ) 805 (Revised)

Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement


ISA (NZ) 810 (Revised)

Engagements to Report on Summary Financial Statements


 

Explanatory Guide (EG Au1)

Overview of Auditing and Assurance Standards


Explanatory Guide (EG Au1A)

Framework for Assurance Engagements


Explanatory Guide (EG Au2)

Overview of Auditing and Assurance Standard Setting Process


Explanatory Guide (EG Au3)

Applying the Auditing Standards on Audits of Smaller Entities in Australia and New Zealand


Explanatory Guide (EG Au4)

Glossary of Terms


Explanatory Guide (EG Au8)

Audit Implications of the Use of Service Organisations for Investment Management Services


Explanatory Guide (EG Au9)

Guidance on the Audit or Review of the Performance Report of Tier 3 Not-For-Profit Public Benefit Entities


Explanatory Guide (EG Au9.1)

Supplementary illustrative examples – revised audit or reporting requirements


Explanatory Guide (EG Au10)

Evaluating the Appropriateness of a Management's Expert's Work


Explanatory Guide (EG Au11)

NZ context to EER assurance guidance


 

The following Audit Guidance Statements have been issued for explanatory purposes only and have no legal status.

Implementation resources

These documents as well as the Frequently Asked Questions will help you understand and apply the changes.