Application of Auditing and Assurance Standards

  • XRB Au 1 (Legislative Mandate Update) – Effective for assurance engagements or related services beginning on or after 1 Oct 2020 (early adoption permitted)

    Date of issue: Jul 2020

Amendment

  • Conforming and Consequential Amendments arising from ISA (NZ) 540 (Revised) – Periods beginning on or after 15 Dec 2019 (early adoption permitted)

    Date of issue: Nov 2018

Previous version

  • XRB Au 1 – Effective on 15 Jul 2020 (early adoption permitted)

    Date of issue: Dec 2012

    Date compiled: 23 Jun 2020

  • XRB Au 1 – Periods beginning on or after
    15 Dec 2019

    Date of issue: Dec 2012

    Date compiled: 8 Nov 2018