Review 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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XRB Au1 Application of Auditing and Assurance Standards
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ISRE (NZ) 2400 Review of Historical Financial Statements Performed by an Assurance Practitioner
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NZ SRE 2410 (Revised) Review of Financial Statements Performed by the Independent Auditor of the Entity
Explanatory Guides
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Explanatory Guide (EG Au1) Overview of Auditing and Assurance Standards
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Explanatory Guide (EG Au1A) Framework for Assurance Engagements
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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 Au9) Guidance on the Audit or Review of the Performance Report of Tier 3 Not- For-Profit Public Benefit Entities
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Explanatory Guide (EG Au9.1) Supplementary illustrative examples – revised audit or reporting requirements
