NZ AS 1 (Revised)
The Audit of Service Performance Information
This standard deals with the auditor’s responsibilities with respect to service performance information when an auditor is engaged to audit the service performance information concurrently with the financial statements.
Applicable for audits of financial statements for periods as indicated. Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.
Previous version
Additional material
Flexible transition to a revised NZ AS 1
For more information download the PDF below.
Transition for NZ AS 1 (Revised)
Key differences between NZ AS 1 and NZ AS 1 (Revised)
For more information download the PDF below.
Audit of Service Performance Information - Deep Dive
This is a recording of our Deep Dive Webinar from September 2023. We take you through:
- the benefits of the revised standard;
- how to audit service performance information, highlighting key changes from extant NZ AS 1; and
- what standard to use until the revised standard commences to apply.
View the recording.
Download the presentation slides.