These current Review Standards issued by the XRB Board or the NZAuASB apply to all assurance practitioners adopting the XRB auditing & assurance standards.
NOTE: The Explanatory Guides provide supplementary information only and have no legal status.
Overview of Auditing and Assurance Standards
Framework for Assurance Engagements
Overview of Auditing and Assurance Standard Setting Process
Glossary of Terms
Guidance on the Audit or Review of the Performance Report of Tier 3 Not-For-Profit Public Benefit Entities
Supplementary illustrative examples – revised auditor reporting requirements