Archived Explanatory Guides

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.

  • EG Au4

    Date of issue: Oct 2012

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

    Date of issue: Jul 2011

  • Overview of Auditing and Assurance Standard Setting Process Overview of Auditing and Assurance Standard Setting Process

    Date of issue: Aug 2014

    Date compiled: 1 Aug 2014

  • EG Au1 Overview of Auditing and Assurance Standards

    Date of issue: Jun 2014

    Date compiled to: 1 Jun 2014

  • EG Au1 Overview of Auditing and Assurance Standards

    Date of issue: Jun 2014

    Date compiled: 1 Jun 2014

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

    Date of issue: Feb 2013

    Date compiled: 1 Feb 2013

  • EG Au5 Implementing the Code of Ethics for Assurance Practitioners

    Date of issue: Jan 2013

    Date compiled: 1 Jan 2013

  • EG Au1 Overview of Auditing and Assurance Standards

    Date of issue: Aug 2011

    Date compiled to: 30 Sep 2013


    Additional material: Mark up of compiled EG Au1
  • EG Au1 Overview of Auditing and Assurance Standards

    Date of issue: Aug 2011

    Date compiled to: 31 Mar 2013

  • EG Au1 Overview of Auditing and Assurance Standards

    Date of issue: Jul 2011

    Date compiled to: 1 Jul 2011

  • EG Au2 Overview of Auditing and Assurance Standard Setting Process

    Date of issue: Jul 2011

    Date compiled to: 31 Mar 2013

  • EG Au4 Glossary of Terms

    Date of issue: Oct 2012

    Date compiled to: 31 Mar 2013