XRB Au1

Application of Auditing and Assurance Standards

This Standard codifies the standards that assurance practitioners are to apply when conducting an assurance engagement or related service in accordance with standards issued by the External Reporting Board or the New Zealand Auditing and Assurance Standards Board.


Applicable for periods as indicated. Also applies to subsequent periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived

  • XRB Au 1 (Legislative Update) – Periods beginning on or after
    15 Dec 2022 (early adoption permitted)

    Date of issue: Jul 2020

    Date compiled: 15 May 2022

Previous version

  • XRB Au 1 (Legislative Mandate Update) – Effective for assurance engagements or related services beginning on or after 1 Oct 2020 (early adoption permitted)

    Date of issue: Jul 2020