Audit & Assurance Alerts

Latest Audit & Assurance Alerts

3 August 2022

Upcoming events

  • ‘Need to Know’ series on recent changes to the Auditing and Assurance standards, 8 August. Register here

Audit and Assurance Board meeting, 10 August. Key topics include: 

  • Greenhouse gas assurance
  • Audit and Assurance Board priorities for 2022/23
  • Audit of Service performance infomation
  • Proposed amendments to public interest entity independence requirements

To register, click here


New guidance

  • IAASB First time implementation guide for ISA (NZ) 315 (Revised 2019). Find out more here
  • Staff guidance, summary of non-assurance services prohibitions. Click here
  • IESBA staff Q&A on revised fee related provisions to the Code. Click here.

Current consultations

  • Proposed revisions to the definitions of listed entity and public interest entity. Closes 15 August 2022
  • Proposed amendments to auditing standards to operationalise transparency – narrow scope amendments to ISA 700 (Revised) and ISA 260 (Revised). Closes 16 September 2022
  • Assurance over financial information prepared in connection with a capital raising. Closes 23 September 2022

Previous Audit & Assurance Alerts