Archived Explanatory Guides

This page contains archived copies of our Explanatory Guides. For the current version of our Explanatory Guides, please refer to the relevant section of Audit and Assurance Standards

These are archived Explanatory Guides on auditing and assurance standards issued by the XRB Board or the NZAuASB. These Guides have no legal status. We have issued them for explanatory purposes only.

Applicable for periods as indicated. Also applies to subsequent annual reporting periods until that guide is superseded by a new/amended/revised standard.

  • EG Au1 Overview of Auditing and Assurance Standards

    Date of issue: Jun 2014

    Date compiled to: Jun 2014

    Download

  • EG Au1 Overview of Auditing and Assurance Standards

    Date of issue: Jun 2014

    Date compiled: Jun 2014

    Download

  • EG Au1 Overview of Auditing and Assurance Standards

    Date of issue: Aug 2011

    Date compiled to: Sept 2013

    Download
    Additional material: Mark up of compiled EG Au1

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  • EG Au1 Overview of Auditing and Assurance Standards

    Date of issue: Aug 2011

    Date compiled to: Mar 2013

    Download

  • EG Au1 Overview of Auditing and Assurance Standards

    Date of issue: Jul 2011

    Date compiled to: Jul 2011

    Download

  • EG Au2 Overview of Auditing and Assurance Standard Setting Process

    Date of issue: Jul 2011

    Date compiled to: Mar 2013

    Download

  • EG Au2 Overview of Auditing and Assurance Standard Setting Process

    Date of issue: Aug 2014

    Date compiled: Aug 2014

    Download

  • EG Au2 Overview of the Auditing and Assurance Standard Setting Process

    Date of issue: Jul 2011

    Download

  • EG Au4 Glossary of Terms

    Date of issue: Oct 2012

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  • EG Au4 Glossary of Terms

    Date of issue: Oct 2012

    Date compiled to: Mar 2013

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  • EG Au4 2020 Update

    Date of issue: Feb 2021

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  • EG Au4 Glossary of Terms

    Date of issue: Oct 2012

    Date compiled to: Mar 2023

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  • EG Au5 Implementing the Code of Ethics for Assurance Practitioners

    Date of issue: Jan 2013

    Date compiled: Jan 2013

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  • EG Au7 References to Practical Guidance on Professional Scepticism in an Audit of Financial Statements

    Date of issue: Feb 2013

    Date compiled: Feb 2013

    Download
Standards