Other Assurance Engagement Standards

These current Other Assurance Engagement Standards apply to all assurance practitioners adopting the XRB auditing & assurance standards. 

NOTE: The Explanatory Guides provide supplementary information 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)

Compliance Engagements

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

SAE 3450

Assurance Over Financial Information Prepared in Connection with a Capital Raising


Assurance Engagements over Greenhouse Gas Emissions Disclosures


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)

NZ context to EER assurance guidance