Archived Auditing Standards
The following superseded Audit Standards apply to all assurance practitioners adopting the XRB audit & assurance standards.
Standards
XRB Au1
Application of Auditing and Assurance Standards
NZ AS 1
The Audit of Service Performance Information
ISA (NZ) 200
Overall Objective of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing (New Zealand)
ISA (NZ) 210
Agreeing the Terms of Audit Engagements
ISA (NZ) 220
Quality Management for an Audit of Financial Statements
ISA (NZ) 230
Audit Documentation
ISA (NZ) 240
The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements
ISA (NZ) 250
Consideration of Laws and Regulations in an Audit of Financial Statements
ISA (NZ) 260
Communication with Those Charged with Governance
ISA (NZ) 265
Communicating Deficiencies in Internal Control to those Charged with Governance and Management
ISA (NZ) 300
Planning an Audit of Financial Statements
ISA (NZ) 315 (Revised)
Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment
ISA (NZ) 315
Identifying and Assessing the Risks of Material Misstatement
ISA (NZ) 320
Materiality in Planning and Performing an Audit
ISA (NZ) 330
The Auditor’s Responses to Assessed Risks
ISA (NZ) 402
Audit Considerations Relating to an Entity Using a Service Organisation
ISA (NZ) 450
Evaluation of Misstatements Identified During the Audit
ISA (NZ) 500
Audit Evidence
ISA (NZ) 501
Audit Evidence – Specific Considerations for Selected Items
ISA (NZ) 505
External Confirmations
ISA (NZ) 510
Initial Audit Engagements – Opening Balances
-
ISA (NZ) 520
Analytical Procedures
-
ISA (NZ) 530
Audit Sampling
-
ISA (NZ) 540
Auditing Accounting Estimates and Related Disclosures
-
ISA (NZ) 550
Related Parties
-
ISA (NZ) 560
Subsequent events
-
ISA (NZ) 570 (Revised)
Going Concern
-
ISA (NZ) 580
Written Representations
-
ISA (NZ) 600
Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors)
-
ISA (NZ) 610 (Revised)
Using the Work of Internal Auditors
-
ISA (NZ) 610
Using the Work of Internal Auditors
-
ISA (NZ) 620
Using the Work of an Auditor’s Expert
-
ISA (NZ) 700
Forming an Opinion and Reporting on Financial Statements
-
ISA (NZ) 701
Communicating Key Audit Matters in the Independent Auditor’s Report
-
ISA (NZ) 705
Modifications to the Opinion in the Independent Auditor’s Report
-
ISA (NZ) 706
Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report
-
ISA (NZ) 710
Comparative Information – Corresponding Figures and Comparative Financial Statements
-
ISA (NZ) 720
The Auditor's Responsibility Relating to Other Information
-
ISA (NZ) 800
Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
-
ISA (NZ) 805
Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
-
ISA (NZ) 810
Engagements to Report on Summary Financial Statements