Marje is an Executive Director of Tonkin & Taylor Group and member of the Risk and Assurance Committee. She has an extensive background in non-financial assurance and environmental...
Audit & Assurance Standards Board
Role and Responsibilities
The New Zealand Auditing and Assurance Standards Board (NZAuASB) has delegated authority from the XRB Board to develop or adopt, and issue auditing and assurance standards, including professional and ethical standards for assurance practitioners.
High quality assurance that gives users confidence about the fair presentation of the information presented in financial reports is vital to the achievement of the XRB’s outcome goal.
The NZAuASB considers the suite of auditing and assurance standards and how they are being applied. It issues standards or guidance if necessary to achieve its strategic objective.
The Board aims to:
- establish auditing and assurance standards that build confidence in New Zealand financial reporting;
- assist entities to compete internationally; and
- enhance entities’ accountability to stakeholders.
The NZAuASB has up to 10 members, with a focus on diversity of experience and perspective. The members of the NZAuASB are appointed by the XRB and are all part time. They are remunerated in accordance with rates determined by the Remuneration Authority.
John is a Financial Services Audit Partner at KPMG where he is head of KPMG’s Banking & Finance in New Zealand. He is also the editor of the Financial Institutions Performance...
Bill is currently Chair of the Financial Reporting Council (FRC) and Acting Chair of the Auditing and Assurance Standards Board (AUASB) in Australia. He is a retired partner of PwC, having been...
Robert has more than 30 years’ experience as an auditor and has been an Audit Director since 2004. Robert leads Audit New Zealand’s technical accounting team, providing support...
Clyde is Principal of D’Souza Associates, a boutique merchant banking practice specialising in mergers and acquisitions, due diligence services and valuation advice. Clyde has extensive experience...
PhD, FCA, FCPA
David is the Professor of Auditing at the University of Auckland, New Zealand. He is co-author of a recent reference book on auditing and auditing research, The Routledge...
Vasana is a licensed auditor and an Audit Partner at PwC, specialising in the financial services sector. Vasana's audit experience covers a wide range of commercial sector clients in New Zealand and the UK, including...
Mark has 30 years’ experience in public sector risk and assurance leading both internal and external audit services. Mark is the General Manager Risk and Assurance at Auckland Council – where he has...
Audit Reference Group
The Audit Reference Group (ARG) was established to provide feedback to our International Auditing and Assurance Standards Board (IAASB) member and meets prior to each IAASB meeting to consider matters on the upcoming IAASB meeting agenda.
The XRB has invited the following members to be part of the Audit Reference Group (ARG) based on their technical knowledge and experience of auditing.
- Lyn Provost, IAASB Member
- Darby Healey, KPMG
- Glen Waterhouse, BDO
- Kumar Aravinda, RSM
- Mark Hucklesby, Grant Thornton
- Nathan Cipperly, PwC
- Richard McGee, Office of the Auditor-General
- Scott Tobin, Audit NZ
- Simon Brotherton, EY
- Victoria Turner, Deloitte