Other Assurance Engagement Standards

These current Other Assurance Engagement Standards apply to all assurance practitioners adopting the XRB auditing & assurance standards. 

NOTE: The Explanatory Guides provide supplementary information only and have no legal status.

XRB Au1 

Application of Auditing and Assurance Standards


ISAE (NZ) 3000 (Revised)

Assurance Engagements Other than Audits or Reviews of Historical Financial Information


SAE 3100 (Revised)

Compliance Engagements


SAE 3150

Assurance Engagements on Controls


ISAE (NZ) 3402

Assurance Reports on Controls at a Service Organisation


ISAE (NZ) 3410

Assurance Engagements on Greenhouse Gas Statements


ISAE (NZ) 3420

Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus


SAE 3450

Assurance Over Financial Information Prepared in Connection with a Capital Raising


NZ SAE 1

Assurance Engagements over Greenhouse Gas Emissions Disclosures


 

Explanatory Guide – EER

Extended External Reporting Assurance Guidance


Explanatory Guide (EG Au1)

Overview of Auditing and Assurance Standards


Explanatory Guide (EG Au1A)

Framework for Assurance Engagements


Explanatory Guide (EG Au2)

Overview of Auditing and Assurance Standard Setting Process


Explanatory Guide (EG Au4)

Glossary of Terms


Explanatory Guide (EG Au8)

Audit Implications of the Use of Service Organisations for Investment Management Services


Explanatory Guide (EG Au9)

Guidance on the Audit or Review of the Performance Report of Tier 3 Not-For-Profit Public Benefit Entities


Explanatory Guide (EG Au9.1)

Supplementary illustrative examples – revised audit or reporting requirements


Explanatory Guide (EG Au11)

NZ context to EER assurance guidance