External Reporting Board Standard Au1
Application of Auditing and Assurance Standards
This Standard codifies the standards that assurance practitioners are to apply when conducting an assurance engagement or related service in accordance with standards issued by the External Reporting Board or the New Zealand Auditing and Assurance Standards Board.
Applicable for audits of financial statements for periods as indicated. Versions prior to the previous version can be found on the archive page.
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Additional materials
New version not yet mandatory
Previous version
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Additional materials