Audit & Assurance Standards Board

Role and Responsibilities

The New Zealand Auditing and Assurance Standards Board (NZAuASB) has delegated authority from the XRB Board to develop or adopt, and issue auditing and assurance standards, including professional and ethical standards for assurance practitioners.

High quality assurance that gives users confidence about the fair presentation of the information presented in financial reports is vital to the achievement of the XRB’s outcome goal.

The NZAuASB considers the suite of auditing and assurance standards and how they are being applied. It issues standards or guidance if necessary to achieve its strategic objective.

The Board aims to:

  • establish auditing and assurance standards that build confidence in New Zealand financial reporting;
  • assist entities to compete internationally; and
  • enhance entities’ accountability to stakeholders.

Board Members

The NZAuASB has up to 10 members, with a focus on diversity of experience and perspective. The members of the NZAuASB are appointed by the XRB and are all part time. They are remunerated in accordance with rates determined by the Remuneration Authority. 

Marje Russ

Marje is a Technical Director of Environment and Sustainable Business at  Tonkin & Taylor Ltd, environmental and engineering consultants. She has an extensive background in non-financial assurance and environmental management...

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John Kensington
Deputy Chair

John is a Financial Services Audit Partner at KPMG in Auckland. He is the editor of KPMG's Financial Institutions Performance Survey. John is a licensed auditor and his audit experience covers a wide range of commercial sector clients... 

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Richard Kirkland

Richard is a retired partner of Deloitte NZ’s risk advisory practice. He has an extensive background as a risk and assurance professional serving clients across both private and public sectors...

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Wendy Venter

Wendy is an independent director and consultant with expertise in governance, risk management, organisational change and assurance. She is a former partner at EY, deputy chief executive at the Ministry of Social Development and Assistant Auditor-General...

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David Hay

David is the Professor of Auditing at the University of Auckland, New Zealand and was previously the head of Department of Accounting and Finance at the University. He is an author of numerous articles in research journals and is a former winner of the Notable Contribution to the Auditing Literature Award.

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Vasana Vanpraseuth

Vasana is a licensed auditor and an Audit Partner at PwC, specialising in the financial services sector. Vasana's audit experience covers a wide range of commercial sector clients in New Zealand and the UK, including...

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Mark Maloney

Mark has 30 years’ experience in public sector risk and assurance leading both internal and external audit services. Mark was appointed as Assistant Auditor-General – Local Government at the Office of the Auditor-General in April 2022...

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Doug Niven

Mr Doug Niven FCA was appointed as the full-time Chair and CEO of the Auditing and Assurance Standards Board (AUASB) for a period of five years with effect from 22 September 2023... 

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Board Vacancies

There are currently no vacancies on the NZAuASB Board.

Audit Technical Reference Group

The Audit Technical Reference Group (ARG) was established to provide feedback to our International Auditing and Assurance Standards Board (IAASB) member and meets prior to each IAASB meeting to consider matters on the upcoming IAASB meeting agenda.

The XRB has invited the following members to be part of the Audit Reference Group (ARG) based on their technical knowledge and experience of auditing.

The current members are:

  • Greg Schollum, IAASB Member 
  • Darby Healey, KPMG
  • Kelly Weatherby, KPMG
  • Glen Waterhouse, BDO
  • Nathan Cipperly, PWC
  • Jonathan Skilton, PWC
  • Troy Florence, PWC
  • Thinus Peyper, Office of the Auditor-General
  • Scott Tobin, Audit NZ
  • Simon Brotherton, EY
  • Victoria Turner, Deloitte
  • Kerry Price, Grant Thornton
  • Belinda Mathers, Toitu
  • Adrienne Dempsey, AuditPlus Accounting Services Limited
  • Johann van Loggerenberg, PKF Hamilton
  • Michael Markham, PKF Kendons
  • Desere Arbuthnot, PKF Goldsmith Fox