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

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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

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Previous version

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

  Date of issue: Dec 2012

  Date compiled: 23 Jun 2020

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

  Date of issue: Dec 2012

  Date compiled: 8 Nov 2018

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