Auditing Standards
The following Auditing Standards apply to all assurance practitioners adopting the XRB auditing & assurance standards.
NOTE: The Explanatory Guides and Audit Guidance Statements provide supplementary information only and have no legal status.
XRB Au1Application of Auditing and Assurance Standards NZ AS 1 (Revised)The Audit of Service Performance Information ISA (NZ) 200Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing (New Zealand) ISA (NZ) 210Agreeing the Terms of Audit Engagements ISA (NZ) 220 (Revised)Quality Management for an Audit of Financial Statements ISA (NZ) 230Audit Documentation ISA (NZ) 240The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements ISA (NZ) 250 (Revised)Consideration of Laws and Regulations in an Audit of Financial Statements ISA (NZ) 260 (Revised)Communication with Those Charged with Governance ISA (NZ) 265Communicating Deficiencies in Internal Control to Those Charged with Governance and Management ISA (NZ) 300Planning an Audit of Financial Statements ISA (NZ) 315 (Revised 2019)Identifying and Assessing the Risks of Material Misstatement ISA (NZ) 320Materiality in Planning and Performing an Audit ISA (NZ) 330The Auditor's Responses to Assessed Risks ISA (NZ) 402Audit Considerations Relating to an Entity Using a Service Organisation ISA (NZ) 450Evaluation of Misstatements Identified during the Audit ISA (NZ) 500Audit Evidence ISA (NZ) 501Audit Evidence – Specific Considerations for Selected Items ISA (NZ) 505External Confirmations ISA (NZ) 510Initial Audit Engagements – Opening Balances
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ISA (NZ) 520Analytical Procedures ISA (NZ) 530Audit Sampling ISA (NZ) 540 (Revised)Auditing Accounting Estimates and Related Disclosures ISA (NZ) 550Related Parties ISA (NZ) 560Subsequent Events ISA (NZ) 570 (Revised)Going Concern ISA (NZ) 580Written Representations ISA (NZ) 600 (Revised)Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors) ISA (NZ) 610 (Revised 2013)Using the Work of Internal Auditors ISA (NZ) 620Using the Work of an Auditor's Expert ISA (NZ) 700 (Revised)Forming an Opinion and Reporting on Financial Statements ISA (NZ) 701Communicating Key Audit Matters in the Independent Auditor's Report ISA (NZ) 705 (Revised)Modifications to the Opinion in the Independent Auditor's Report ISA (NZ) 706 (Revised)Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report ISA (NZ) 710Comparative Information – Corresponding Figures and Comparative Financial Statements ISA (NZ) 720 (Revised)The Auditor's Responsibility Relating to Other Information ISA (NZ) 800 (Revised)Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks ISA (NZ) 805 (Revised)Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement ISA (NZ) 810 (Revised)Engagements to Report on Summary Financial Statements
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Explanatory Guide (EG Au1)Overview of Auditing and Assurance Standards Explanatory Guide (EG Au1A)Framework for Assurance Engagements Explanatory Guide (EG Au2)Overview of Auditing and Assurance Standard Setting Process Explanatory Guide (EG Au3)Applying the Auditing Standards on Audits of Smaller Entities in Australia and New Zealand Explanatory Guide (EG Au4)Glossary of Terms |
Explanatory Guide (EG Au8)Audit Implications of the Use of Service Organisations for Investment Management Services Explanatory Guide (EG Au9)Guidance on the Audit or Review of the Performance Report of Tier 3 Not-For-Profit Public Benefit Entities Explanatory Guide (EG Au9.1)Supplementary illustrative examples – revised auditor reporting requirements Explanatory Guide (EG Au10)Evaluating the Appropriateness of a Management's Expert's Work Explanatory Guide (EG Au11)NZ context to EER assurance guidance
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The following Audit Guidance Statements have been issued for explanatory purposes only and have no legal status.
IAPN NZ 1000 International Auditing Practice Note (New Zealand) 1000
Implementation resources and support
Please also refer to our Support and Resources page for implementation guides, FAQs, and other supplementary material for standards.