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 Au1 

Application 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 3150

Assurance Engagements on Controls


ISAE (NZ) 3402

Assurance Reports on Controls at a Service Organisation


ISAE (NZ) 3410

Assurance Engagements on Greenhouse Gas Statements


ISAE (NZ) 3420

Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus


 

 

Explanatory Guide – EER

Extended 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)