Auditing and Assurance Submissions - Archived

Submissions made by the New Zealand Auditing and Assurance Board to international boards and other bodies, prior to 2021.

Title	Date Submitted
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
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 made to other Bodies

Last Updated: 19 April 2023