NZ AS 1
The Audit of Service Performance Information
This standard deals with the auditor's responsibilities when an auditor is engaged to audit the general purpose financial report in relation to service performance information.
Applicable for audits of financial statements for periods as indicated. Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.
Amendment
Additional material
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FAQs – The deferral of NZ AS 1The Audit of Service Performance Information Download the PDF below.
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