Review Standards

  • Review

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 >


  • XRB Au1 Application of Auditing and Assurance Standards
  • ISRE (NZ) 2400 Review of Historical Financial Statements Performed by an Assurance Practitioner
  • NZ SRE 2410 (Revised) Review of Financial Statements Performed by the Independent Auditor of the Entity

Explanatory Guides