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 Au1 

Application of Auditing and Assurance Standards


Code of Ethics for Assurance Practitioners

PES 3 (Amended)

Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements



Engagement Quality Reviews

Annual Improvements 2020


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