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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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.