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 Amendments arising from Quality Management Project – Periods beginning on or after 15 Dec 2022 (early adoption permitted)

    Date of issue: Jul 2021

New version not yet mandatory

  • XRB Au 1 (Legislative Update) – Periods beginning on or after
    15 Dec 2022 (early adoption permitted)

    Date of issue: Jul 2020

    Date compiled: 15 May 2022

Previous version

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

    Date of issue: Dec 2012

    Date compiled: 23 Jun 2020