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 Au1Application of Auditing and Assurance Standards ISRE (NZ) 2400Review of Historical Financial Statements Performed by an Assurance Practitioner
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NZ SRE 2410 (Revised)Review of Financial Statements Performed by the Independent Auditor of the Entity
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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 Supplementary illustrative examples – revised audit or reporting requirements
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