Professional and Ethical Standards
These current Auditing Standards issued by the XRB Board or the NZAuASB apply to all assurance practitioners adopting the XRB auditing & assurance standards.
NOTE: The Explanatory Guides at the base of this page have no legal status and we have issued them for explanatory purposes only.
XRB Au1Application of Auditing and Assurance Standards PES 1Code of Ethics for Assurance Practitioners PES 3 (Amended)Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements
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PES 4Engagement Quality Reviews Annual Improvements 2020
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Explanatory Guide (EG Au1)Overview of Auditing and Assurance Standards Explanatory Guide (EG Au2)Overview of Auditing and Assurance Standard Setting Process |
Explanatory Guide (EG Au4)Glossary of Terms Explanatory Guide (EG Au6)Applying PES 3 Proportionately with the Nature and Size of a Firm
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