Description of the auditor's responsibilities

ISAs (NZ)

ISA (NZ) for LCE
Auditors’ responsibilities for reports under the ISAs (NZ) are available on a separate page. Please select ISAs (NZ) from the menu above.

ISA (NZ) for LCE

In accordance with parts 9.4. and 11.14. of the ISA (NZ) for LCE the auditor may link to the External Reporting Board's (XRB) website to provide details on their responsibilities within an auditor's report.

The specific link to be used in the auditor's responsibilities section of an auditor's report will depend on the context of the engagement, and can be found in the list below.

The specified link used in the auditor's report may take the shortened format of www.xrb.govt.nz/audit-report-lce-[number], for example, www.xrb.govt.nz/audit-report-lce-1

Auditor's Responsibilities for a General Purpose Fair Presentation Framework

Note: all of these responsibilities assume that a fair presentation framework has been used to prepare the financial statements or financial report.

Does NOT include Service Performance Information Audit Report LCE-1
Includes Service Performance Information Audit Report LCE-2
Includes Service Performance Information AND Entity Information Audit Report LCE-3
Does NOT include Service Performance Information Audit Report LCE-4
Includes Service Performance Information

Audit Report LCE-5
Includes Service Performance Information AND Entity Information Audit Report LCE-6

Auditor's Responsibilities for a General Purpose Compliance Framework

Note: all of these responsibilities apply only to audits of financial reports prepared in accordance with a General Purpose Compliance Framework, such as Tier 4 (NFP) Standard or Tier 4 (PS) Standard.

Does NOT include Service Performance Information Audit Report LCE-C1
Includes Service Performance Information AND Entity Information Audit Report LCE-C2

Auditor's Responsibilities for a Special Purpose Framework

Note: all of these responsibilities apply only to audits of special purpose financial statements.

Compliance framework

 Audit Report LCE-S1

Fair presentation framework

 Audit Report LCE-S2
Standards