Review Standards

These current Review 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 Au1 

Application of Auditing and Assurance Standards


ISRE (NZ) 2400

Review of Historical Financial Statements Performed by an Assurance Practitioner


 

NZ SRE 2410 (Revised)

Review of Financial Statements Performed by the Independent Auditor of the Entity


 

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 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