Audit & Assurance

As Aotearoa New Zealand’s standard setter, we issue auditing and assurance standards, which include professional and ethical standards and related services standards. We also issue guidance material to assist in consistent application.  

The New Zealand Auditing and Assurance Standards Board (NZAuASB) has delegated authority from the XRB Board to develop or adopt, and issue auditing and assurance standards. 

The Audit & Assurance Standards Framework sets out the standards for audit and assurance engagements in New Zealand.  

This page contains useful information for audit and assurance practioners.