Standards list
These current Auditing Standards apply to all assurance practitioners adopting the XRB auditing & assurance standards.
Please note, the Explanatory Guides published below are for explanatory purposes only and have no legal status.
XRB Au1Application of Auditing and Assurance Standards ISAE (NZ) 3000 (Revised)Assurance Engagements Other than Audits or Reviews of Historical Financial Information SAE 3100 (Revised)Assurance Engagements on Compliance SAE 3150Assurance Engagements on Controls |
ISAE (NZ) 3402Assurance Reports on Controls at a Service Organisation ISAE (NZ) 3410Assurance Engagements on Greenhouse Gas Statements ISAE (NZ) 3420Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus
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Explanatory Guide – EERExtended External Reporting Assurance Guidance Explanatory Guide (EG Au1)Overview of Auditing and Assurance Standards Explanatory Guide (EG Au1A)Framework for Assurance Engagements Explanatory Guide (EG Au2)Overview of Auditing and Assurance Standard Setting Process Explanatory Guide (EG Au4)Glossary of Terms |
Explanatory Guide (EG Au8)Audit Implications of the Use of Service Organisations for Investment Management Services Explanatory Guide (EG Au9)Guidance on the Audit or Review of the Performance Report of Tier 3 Not-For-Profit Public Benefit Entities Explanatory Guide (EG Au9.1)Supplementary illustrative examples – revised audit or reporting requirements Explanatory Guide (EG Au11)
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