Audit & Assurance Alerts

5 June 2024

Upcoming events

• New Zealand Auditing and Assurance Standards Board meeting 12 June
  Key topics include:
  • Work priorities for 2024/2025
  • Auditing standard for Less Complex Entities
  • Monitoring of climate reporting and assurance
  • Impact of NZ IFRS 18 changes on ISAs (NZ)

• Virtual focus group – Review standard for service performance information consultation 13 June

Submissions

XRB submissions made to the International Ethics Standards Board for Accountants (IESBA)

• Independence and Ethics for Sustainability Assurance Practitioners
• Using the Work of an External Expert

XRB submissions made to the International Auditing and Assurance Board (IAASB)

• Auditor Responsibilities Relating to Fraud in an Audit of Financial Statements

Current consultations

• Review Engagement Standard for Service Performance Information. Closes 17 July