Publications
You can find helpful publications relating to Auditing and Assurance standards below
Research reports relating to Auditing and Assurance standards are located on our Research Page
This booklet sets out the findings from our research in 2018 looking at what drives small charities to obtain assurance over their financial statements.
This booklet provides you an overview of all the matters you need to take into account where either new or existing legislation or policy documentation you are preparing requires an assurance engagement.
A Guide for Prescribers
2.1 MB
This booklet provides funding organisations with an overview of the different assurance options available to not-for-profits and how to choose the right one.
In view of the growing international and local trend for companies to disclose Alternative Performance Measures (APMs), this survey published in 2017 enables better understanding of how APMs are viewed by users of financial reports in New Zealand and whether they are effective in meeting user needs.
APM Survey Report
933 KB
Published in 2020, this is a follow-up joint review by the FMA and the XRB of the trends and changes in KAMs reporting in the three years since the new standards were introduced.
Enhanced Auditor Reporting
492 KB
In 2017, the XRB and FMA published the results of their joint analysis of Key audit matters – A stock-take of the first year in New Zealand. As well as reviewing the auditor’s reports of 168 entities, the survey engaged directly with investors, preparers, directors and auditors.