NZAuASB Meeting 9 April 2025

Key topics included:

·       Code of Ethics for Sustainability Assurance (IESSA)

·       ISSA 5000 International Standard on Sustainability Assurance

·       Audits of Less Complex Entities

·       Revisions to The Auditor’s Responsibilities Relating to Fraud in the Audit of Financial Statements

·       Project to update Explanatory Guide (EG Au8) Audit implications of the use of service organisations for investment management services.