Professional and Ethical Standards
These current Professional and Ethical Standards issued by the XRB Board or the NZAuASB 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 PES 1International Code of Ethics for Assurance Practitioners (including International Independence Standards) (New Zealand) PES 3Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements
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PES 4Engagement Quality Reviews
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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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Implementation resources and support
Our Support and Resources page provides implementation guides, FAQs, and other supplementary material for standards.
Please also refer to the Related pages section of the PES 1 page for further guidance on non-assurance services provisions