Audit & Assurance
Audit and Assurance Standards
Audit and assurance standards provide minimum guidance for auditors to help determine the extent of audit steps and procedures that should be applied to fulfil the audit objective. They are the criteria or yardsticks against which the quality of the audit results are evaluated.
How we set our Standards
New Zealand enactments require assurance practitioners to comply with the audit and assurance standards issued by the XRB. This includes professional and ethical standards for assurance practitioners.