Archived Auditing Standards

The following superseded Audit Standards apply to all assurance practitioners adopting the XRB audit & assurance standards.

See below:

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

Standards