Auditing and Assurance Submissions

Submissions made by the New Zealand Auditing and Assurance Board to international boards and other bodies, over the past 2 years.

Title	Date Submitted
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

Title	Date Submitted
Submission on the IESBA Independence and Ethics for Sustainability Assurance Practitioners	May 2024
Using the Work of an External Expert	Apr 2024
Proposed IESBA Strategy and Work Plan 2024-2027	Jun 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

Title	Date Submitted
No submissions within the last 2 years.