Professional and Ethical Standards
These current Auditing Standards issued by the XRB Board or the NZAuASB apply to all assurance practitioners adopting the XRB auditing & assurance standards.
NOTE: The Explanatory Guides at the base of this page have no legal status and we have issued them for explanatory purposes only.
See below:
Explanatory Guides >
Standards
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PES 3 (Amended) Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements
Explanatory Guides
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Explanatory Guide (EG Au1) Overview of Auditing and Assurance Standards
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Explanatory Guide (EG Au2) Overview of Auditing and Assurance Standard Setting Process
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Explanatory Guide (EG Au4) Glossary of Terms
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Explanatory Guide (EG Au6) Applying PES 3 Proportionately with the Nature and Size of a Firm
