Other Assurance Engagement Standards
These current Other Assurance Engagement Standards apply to all assurance practitioners adopting the XRB auditing & assurance standards.
NOTE: The Explanatory Guides provide supplementary information only and have no legal status.
XRB Au1Application of Auditing and Assurance Standards ISAE (NZ) 3000 (Revised)Assurance Engagements Other than Audits or Reviews of Historical Financial Information SAE 3100 (Revised)Compliance Engagements SAE 3150Assurance Engagements on Controls ISAE (NZ) 3402Assurance Reports on Controls at a Service Organisation |
ISAE (NZ) 3410Assurance Engagements on Greenhouse Gas Statements ISAE (NZ) 3420Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus SAE 3450Assurance Over Financial Information Prepared in Connection with a Capital Raising NZ SAE 1Assurance Engagements over Greenhouse Gas Emissions Disclosures
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Explanatory Guide – EERExtended External Reporting Assurance Guidance Explanatory Guide (EG Au1)Overview of Auditing and Assurance Standards Explanatory Guide (EG Au1A)Framework for Assurance Engagements Explanatory Guide (EG Au2)Overview of Auditing and Assurance Standard Setting Process Explanatory Guide (EG Au4)Glossary of Terms |
Explanatory Guide (EG Au8)Audit Implications of the Use of Service Organisations for Investment Management Services Explanatory Guide (EG Au9)Guidance on the Audit or Review of the Performance Report of Tier 3 Not-For-Profit Public Benefit Entities Explanatory Guide (EG Au9.1)Supplementary illustrative examples – revised audit or reporting requirements Explanatory Guide (EG Au11)NZ context to EER assurance guidance |