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Archived Auditing Standards

  • Auditing
  • Archived Standards

These are superseded Auditing Standards issued by the XRB Board or the NZAuASB and apply to all assurance practitioners adopting the XRB auditing & assurance standards.

See below:

Standards

  • ISA (NZ) 701 Communicating Key Audit Matters in the Independent Auditor’s Report

Other

  • XRB Au1 Application of Auditing and Assurance Standards
  • Legislative Amendments Amendments to Auditing and Assurance Standards: Omnibus Amendments (Legislative Update)
  • Omnibus Amendments Amendments to International Standards on Auditing (New Zealand) to Promote Improved Audit Quality
  • ISA (NZ) 200 Overall Objective of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing (New Zealand)
  • ISA (NZ) 210 Agreeing the Terms of Audit Engagements
  • ISA (NZ) 220 Quality Control for an Audit of Financial Statements
  • ISA (NZ) 230 Audit Documentation
  • ISA (NZ) 240 The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements
  • ISA (NZ) 250 Consideration of Laws and Regulations in an Audit of Financial Statements
  • ISA (NZ) 260 Communication with Those Charged with Governance
  • ISA (NZ) 265 Communicating Deficiencies in Internal Control to those Charged with Governance and Management
  • ISA (NZ) 300 Planning an Audit of Financial Statements
  • ISA (NZ) 315 (Revised) Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment
  • ISA (NZ) 315 Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment
  • ISA (NZ) 320 Materiality in Planning and Performing an Audit
  • ISA (NZ) 330 The Auditor’s Responses to Assessed Risks
  • ISA (NZ) 402 Audit Considerations Relating to an Entity Using a Service Organisation
  • ISA (NZ) 450 Evaluation of Misstatements Identified During the Audit
  • ISA (NZ) 500 Audit Evidence
  • ISA (NZ) 501 Audit Evidence – Specific Considerations for Selected Items
  • ISA (NZ) 505 External Confirmations
  • ISA (NZ) 510 Initial Audit Engagements – Opening Balances
  • ISA (NZ) 520 Analytical Procedures
  • ISA (NZ) 530 Audit Sampling
  • ISA (NZ) 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
  • ISA (NZ) 550 Related Parties
  • ISA (NZ) 560 Subsequent events
  • ISA (NZ) 570 Going Concern
  • ISA (NZ) 580 Written Representations
  • ISA (NZ) 600 Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors)
  • ISA (NZ) 610 (Revised) Using the Work of Internal Auditors
  • ISA (NZ) 610 Using the Work of Internal Auditors
  • ISA (NZ) 620 Using the Work of an Auditor’s Expert
  • ISA (NZ) 700 Forming an Opinion and Reporting on Financial Statements
  • ISA (NZ) 705 Modifications to the Opinion in the Independent Auditor’s Report
  • ISA (NZ) 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditors Report
  • ISA (NZ) 710 Comparative Information – Corresponding Figures and Comparative Financial Statements
  • ISA (NZ) 720 The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements
  • ISA (NZ) 800 Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
  • ISA (NZ) 805 Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
  • ISA (NZ) 810 Engagements to Report on Summary Financial Statements