Archived Other Assurance Engagement Standards

These are superseded standards for the conduct of assurance engagements (other than on historical financial information) issued by the XRB Board or the NZAuASB applying to all assurance practitioners adopting XRB auditing & assurance standards.

  • XRB Au1

    Application of Auditing and Assurance Standards

  • ISAE (NZ) 3000

    Assurance Engagements Other than Audits or Reviews of Historical Financial Information

  • SAE 3100

    Compliance Engagements

  • ISAE (NZ) 3402

    Assurance Reports on Controls at a Service Organisation

  • ISAE (NZ) 3410

    Assurance Engagements on Greenhouse Gas Statements

  • ISAE (NZ) 3420

    Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus