Review Standards

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.

XRB Au1 

Application of Auditing and Assurance Standards

ISRE (NZ) 2400

Review of Historical Financial Statements Performed by an Assurance Practitioner who is Not the Auditor of the Entity


NZ SRE 2410 (Revised)

Review of Financial Statements Performed by the Independent Auditor of the Entity


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 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 auditor reporting requirements