Related Services Standards

The following Related Services Standards apply to all assurance practitioners when conducting a related service engagement in accordance with standards issued by the XRB or the NZAuASB.

NOTE: The Explanatory Guides provide supplementary information only and have no legal status.

ISRS (NZ) 4400 

Agreed-upon Procedures Engagements


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