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) 4400Agreed-upon Procedures Engagements
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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
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