Auditing and assurance submissions

Submissions made by the New Zealand Auditing and Assurance Board to international boards and other bodies.
Title Date Submitted

Use of external experts narrow scope amendments

 July 2025

Auditor responsibilities relating to fraud in a financial statement audit

 Jun 2024

Proposed narrow scope amendments as a result of revisions to the definitions of listed entity and public interest entity in the IESBA Code

 Apr 2024

Sustainability Assurance

 Nov 2023

Going Concern

 Aug 2023

Proposed IAASB Strategy and Work Plan 2024-2027

 Apr 2023

ISA 500 (Revised) Audit Evidence

 Apr 2023

Proposed narrow scope amendments to operationalise the IESBA transparency requirement in the Code

 Oct 2022

Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities

 Jan 2022
Work Plan Survey 2022-2023 Aug 2021
Conforming Amendments to Other Assurance Engagement Standards and Review Engagements May 2021 
Auditor Reporting Prescribed Investor Rate Survey (National Standard Setters) Nov 2020
ISA 600 (Revised), Special Considerations-Audits of Group Financial Statements (Including the Work of Component Auditors) Oct 2020
Proposed Non-Authoritative Guidance Extended External Reporting Assurance Jul 2020
Discussion Paper: Going Concern and Fraud Feb 2020 
Conforming Amendments to the IAASB International Standards as a Result of the Revised IESBA Code Jan 2020
Audits of Less Complex Entities Oct 2019
Quality Management Overview  Jul 2019
International Standard on Quality Management 1  Jul 2019
International Standard on Quality Management 2  Jul 2019
ISA 220 (Revised), Quality Management for an Audit of Financial Statements Jul 2019
Proposed Strategy for 2020-2023 and Work Plan for 2020-2021  Jun 2019
Extended External Reporting Assurance Jun 2019
ISA 315, Identifying and Assessing the Risks of Material Misstatement Oct 2018
ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures Aug 2017
Discussion Paper: Agreed-upon Procedures Engagements Mar 2017
Exploring the Growing use of Technology in the Audit, with a Focus on Data Analytics Feb 2017
Discussion Paper: Supporting Credibility and Trust in Emerging Forms of External Reporting: Ten Key Challenges for Assurance Engagements Feb 2017
Work Plan Survey 2017-2018 Sep 2016
Title Date Submitted
IESBA Collective Investment Vehicles and Pension Funds - Auditor Independence June 2025
IESBA Independence and Ethics for Sustainability Assurance Practitioners May 2024
Using the Work of an External Expert April 2024
Proposed IESBA Strategy and Work Plan 2024-2027 June 2023
IESBA Strategy Survey 2022 Jul 2022
Proposed Technology-related Revisions to the Code Jun 2022
Definition of Engagement team and Group Audits Jun 2022
Conforming Amendments to the Code following revisions to the Quality Management Standard Sep 2021
Long Association Post-implementation Review May 2021
Public Interest Entity Definition Apr 2021

Fee-related Provisions of the Code

 Jun 2020

Non-Assurance Services

 Jun 2020

Proposed Revision to the International Code Addressing the Objectivity of Engagement Quality Reviewers

 Mar 2020

Proposed Revisions to Part 4B of the Code of Ethics

 Jul 2019

Professional Scepticism and Meeting Public Expectations

 Aug 2018
Proposed Strategic Work Plan 2019-2023 Jul 2018
Fees Questionnaire 2017 Jan 2018
Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements Dec 2017
Strategy Survey Questionnaire Aug 2017
Proposed Application Material Relating to Professional Scepticism and Professional Judgment Jul 2017
Improving the Structure of the Code of Ethics for Professional Accountants – Phase 2 May 2017 
Proposed Revisions Pertaining to Safeguards in the Code—Phase 2 and Related Conforming Amendments  Apr 2017 
Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public Practice  Apr 2017
Limited Re-exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client May 2016
Improving the Structure of the Code of Ethics for Professional Accountants - Phase 1 Apr 2016
Proposed Revisions Pertaining to Safeguards in the Code - Phase 1 Mar 2016

 

Title Date Submitted
No submissions within the last 2 years.  
Submissions