Submissions by the NZAuASB

Auditing
Professional & Ethical
Review
Other Assurance

Submissions made by the NZAuASB to international boards and other bodies.

We have not posted any submissions made issued prior to 2016. Please contact us if you require previous submissions.

Submissions made to the IAASB

Title	Date Submitted	Download
NZAuASB Submission - Going concern and Fraud Discussion Paper	Feb 2020
NZAuASB Submission - IAASB Auditor Reporting PIR Survey (NSS)	Nov 2020
NZAuASB Submission - IAASB Exposure Draft – Proposed ISA 600 (Revised), Special Considerations-Audits of Group Financial Statements (Including the Work of Component Auditors)	Oct 2020
NZAuASB Submission - IAASB Consultation Paper: Proposed Non-Authoritative Guidance Extended External Reporting (EER) Assurance	Jul 2020
NZAuASB Submission - Conforming Amendments to the IAASB International Standards as a Result of the Revised IESBA Code	Jan 2020
NZAuASB Submission - Audit of LCEs	Oct 2019
NZAuASB Submission – Quality Management Overview	Jul 2019
NZAuASB Submission on IAASB ED ISQM 1	Jul 2019
NZAuASB Submission on IAASB ED ISQM 2	Jul 2019
NZAuASB Submission on IAASB ED ISA 220	Jul 2019
NZAuASB Submission on the IAASB Proposed Strategy for 2020-2023 and Work Plan for 2020-2021	Jun 2019
NZAuASB Submission on Extended External Reporting Assurance	Jun 2019
NZAuASB Submission on IAASB ED 315 Identifying and Assessing the Risks of Material Misstatement	Oct 2018
NZAuASB submission on IAASB Proposed ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures (ED-540)	Aug 2017
NZAuASB submission on IAASB's Agreed-upon Procedures DP	Mar 2017
NZAuASB Submission on IAASB Data Analytics	Feb 2017
Submission on Discussion Paper Supporting Credibility and Trust in Emerging Forms of External Reporting: Ten Key Challenges for Assurance Engagements	Feb 2017
Submission on the IAASB’s Work Plan for 2017	Sep 2016

Submissions made to the IESBA

Title	Date Submitted	Download
NZAuASB Submission on IESBA ED - Fees	Jun 2020
NZAuASB Submission - Non-Assurance Services	Jun 2020
IESBA Proposed Revision to the International Code Addressing the Objectivity of Engagement Quality Reviewers	Mar 2020
IESBA ED Proposed Revisions to Part 4B of the Code of Ethics	Jul 2019
IESBA Consultation Paper: Professional Scepticism	Aug 2018
NZAuASB submission to IESBA Proposed Strategic Work Plan 2019-2023	Jul 2018
IESBA Fees Questionnaire 2017	Jan 2018
IESBA ED Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements	Dec 2017
IESBA ED Proposed Application Material Relating to Professional Scepticism and Professional Judgment	Dec 2017
IESBA Strategy Survey Questionnaire	Aug 2017
IESBA ED Proposed Application Material Relating to Professional Scepticism and Professional Judgment	Jul 2017
IESBA ED Improving the Structure of the Code of Ethics for Professional Accountants – Phase 2	May 2017
IESBA ED Proposed Revisions Pertaining to Safeguards in the Code—Phase 2 and Related Conforming Amendments	Apr 2017
IESBA ED Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public Practice	Apr 2017
IESBA ED Limited Re-exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client	May 2016
IESBA ED Improving the Structure of the Code of Ethics for Professional Accountants - Phase 1	Apr 2016
IESBA ED Proposed Revisions Pertaining to Safeguards in the Code - Phase 1	Mar 2016

Submissions made to other Bodies

Title	Date Submitted	Download
No submissions within the last 12 months

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