This page contains implementation guides, FAQs, and other supplementary material for auditing and assurance standards.
Support and resources
To assist auditors in implementing this revised standard (ISA (NZ) 540 (Revised)), the International Federation of Accountants (IFAC) has released an implementation tool, as well as flowcharts and illustrative examples.
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.
Going concern guidance: for-profit preparers and directors is available from our Going concern guidance page
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.
To assist auditors in the implementation of the revised standard (ISA (NZ) 315 (Revised 2019)), we have complied a variety of materials, including an IAASB factsheet, an implementation tool from CPA Canada, and a FAQ released by the AUASB.
Technology is a constantly evolving area and one that is changing the nature of audit and assurance.
We have compiled resources on technology and automated tools and techniques 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
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