Guidance material: NZ AS 1

Standard and amendments

Guidance material

Staff Guidance - Obtaining audit evidence over service performance information

pdf Obtaining audit evidence over service performance information 811 KB

Flexible transition to a revised NZ AS 1

pdf Transition for NZ AS 1 (Revised) 487 KB

Key differences between NZ AS 1 and NZ AS 1 (Revised)

pdf XRB NZ AS 1 (Revised) Flowchart 332 KB

Flowchart of the Audit of Service Performance Information

Appendix 1, extracted below, outlines the flow of the audit of service performance information.

pdf SPI Flowchart 158 KB

Audit of Service Performance Information - Deep Dive

This is a recording of our Deep Dive Webinar from September 2023. We take you through:

  • the benefits of the revised standard;
  • how to audit service performance information, highlighting key changes from extant NZ AS 1; and
  • what standard to use until the revised standard commences to apply.

View the recording.

Download the presentation slides.
Standards