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.


Effective 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. 

  • NZ AS 1 – Periods beginning on or after
    1 Jan 2023 (early adoption permitted)

    Date of issue: Feb 2019

    Date compiled: 30 Jun 2022

Amendment

  • 2022 Amendment to NZ AS 1 The Audit of Service Performance Information

    Date of issue: Jun 2022

Additional material

FAQs – The deferral of NZ AS 1

The Audit of Service Performance Information

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