Archived Auditing Standards

The following superseded Audit Standards apply to all assurance practitioners adopting the XRB audit & assurance standards.

See below:

Standards

  • NZ AS 1

    The Audit of Service Performance Information

  • ISA (NZ) 701

    Communicating Key Audit Matters in the Independent Auditor’s Report

Other

  • XRB Au1

    Application of Auditing and Assurance Standards

  • Legislative Amendments

    Amendments to Auditing and Assurance Standards: Omnibus Amendments (Legislative Update)

  • Omnibus Amendments

    Amendments to International Standards on Auditing (New Zealand) to Promote Improved Audit Quality

  • 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 Control 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 Through Understanding the Entity and Its Environment

  • 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, Including Fair Value Accounting Estimates, and Related Disclosures

  • ISA (NZ) 550

    Related Parties

  • ISA (NZ) 560

    Subsequent events

  • ISA (NZ) 570

    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) 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 Auditors Report

  • ISA (NZ) 710

    Comparative Information – Corresponding Figures and Comparative Financial Statements

  • ISA (NZ) 720

    The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements

  • 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