This page contains implementation guides, FAQs, and other supplementary material for auditing and assurance standards.
Support and resources
Enhanced auditor reporting requirements came into mandatory effect for audits of financial statements for periods ending on or after 15 December 2016.
These changes impact all auditors’ reports for audits conducted in accordance with the International Standards on Auditing (New Zealand) (ISAs (NZ)).
The NZAuASB has approved the long association provisions in PES 1 (Revised) in line with changes finalised by the International Ethics Standards Board for Accountants (IESBA). These amend the general provisions, but will have the biggest impact for the audit of a public interest entity (PIE).
Sets out Non-Authoritative Guidance on Applying ISAE 3000 (Revised) to Sustainability and other Extended External Reporting (EER) Assurance Engagements issued by the IAASB.
New and revised Quality Management standards have been developed to strengthen and modernise how assurance practitioners approach quality management.
The new standards became applicable from 15 December 2022.
Technology is a constantly evolving area and one that is changing the nature of audit and assurance.
We have compiled resources on emerging technologies and automated tools and techniques (ATT) for assurance practitioners to refer to.
This booklet provides funding organisations with an overview of the different assurance options available to not-for-profits and how to choose the right one.
This booklet provides you an overview of all the matters you need to take into account where either new or existing legislation or policy documentation you are preparing requires an assurance engagement.
A Guide for Prescribers
2.1 MB
Explanatory Guides on auditing and assurance standards issued by the XRB Board or the NZAuASB. These Guides have no legal status. We have issued them for explanatory purposes only.
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 Au3)Applying the Auditing Standards on Audits of Smaller Entities in Australia and New Zealand Explanatory Guide (EG Au4)Glossary of Terms Explanatory Guide (EG Au6)Applying PES 3 Proportionately with the Nature and Size of a Firm |
Explanatory Guide (EG Au8)Audit Implications of the Use of Service Organisations for Investment Management Services 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 Explanatory Guide (EG Au10)Evaluating the Appropriateness of a Management's Expert's Work Explanatory Guide (EG Au11)NZ context to EER assurance guidance
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