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.
Overview of Auditing and Assurance Standards
Framework for Assurance Engagements
Overview of Auditing and Assurance Standard Setting Process
Glossary of Terms
Guidance on the Audit or Review of the Performance Report of Tier 3 Not-For-Profit Public Benefit Entities
Supplementary illustrative examples – revised audit or reporting requirements