Auditing and Assurance Submissions

Submissions made by the New Zealand Auditing and Assurance Board to international boards and other bodies.

Title Date Submitted

NZAuASB Submission on Exposure Draft - Proposed ISA for Auditing of Financial Statements for Less Complex Entities

Jan 2022
NZAuASB Submission on IAASB Work Plan Survey 2022-2023 Aug 2021
NZAuASB Submission on Conforming Amendments to Other Assurance Engagement Standards and Review Engagements May 2021 
NZAuASB Submission - Going concern and Fraud Discussion Paper  Feb 2020 
NZAuASB Submission - IAASB Auditor Reporting PIR Survey (NSS) Nov 2020
NZAuASB Submission - IAASB Exposure Draft – Proposed ISA 600 (Revised), Special Considerations-Audits of Group Financial Statements (Including the Work of Component Auditors) Oct 2020
NZAuASB Submission - IAASB Consultation Paper: Proposed Non-Authoritative Guidance Extended External Reporting (EER) Assurance Jul 2020
NZAuASB Submission - Conforming Amendments to the IAASB International Standards as a Result of the Revised IESBA Code Jan 2020
NZAuASB Submission - Audit of LCEs  Oct 2019
NZAuASB Submission – Quality Management Overview  Jul 2019
NZAuASB Submission on IAASB ED ISQM 1  Jul 2019
NZAuASB Submission on IAASB ED ISQM 2  Jul 2019
NZAuASB Submission on IAASB ED ISA 220  Jul 2019
NZAuASB Submission on the IAASB Proposed Strategy for 2020-2023 and Work Plan for 2020-2021  Jun 2019
NZAuASB Submission on Extended External Reporting Assurance Jun 2019
NZAuASB Submission on IAASB ED 315 Identifying and Assessing the Risks of Material Misstatement Oct 2018
NZAuASB submission on IAASB Proposed ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures (ED-540) Aug 2017
NZAuASB submission on IAASB's Agreed-upon Procedures DP Mar 2017
NZAuASB Submission on IAASB Data Analytics Feb 2017
Submission on Discussion Paper Supporting Credibility and Trust in Emerging Forms of External Reporting: Ten Key Challenges for Assurance Engagements Feb 2017
Submission on the IAASB’s Work Plan for 2017 Sep 2016
Title Date Submitted
NZAuASB Submission on the Proposed Conforming Amendments to the Code following revisions to the Quality Management Standard Sep 2021
NZAuASB Submission on IESBA Long Association PIR May 2021
NZAuASB Submission - PIE Definition Apr 2021

NZAuASB Submission on IESBA ED - Fees

Jun 2020

NZAuASB Submission - Non-Assurance Services

Jun 2020

IESBA Proposed Revision to the International Code Addressing the Objectivity of Engagement Quality Reviewers

Mar 2020

IESBA ED Proposed Revisions to Part 4B of the Code of Ethics

Jul 2019

IESBA Consultation Paper: Professional Scepticism

Aug 2018
NZAuASB submission to IESBA Proposed Strategic Work Plan 2019-2023 Jul 2018
IESBA Fees Questionnaire 2017 Jan 2018
IESBA ED Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements Dec 2017
IESBA ED Proposed Application Material Relating to Professional Scepticism and Professional Judgment  Dec 2017
IESBA Strategy Survey Questionnaire Aug 2017
IESBA ED Proposed Application Material Relating to Professional Scepticism and Professional Judgment Jul 2017
IESBA ED Improving the Structure of the Code of Ethics for Professional Accountants – Phase 2 May 2017 
IESBA ED Proposed Revisions Pertaining to Safeguards in the Code—Phase 2 and Related Conforming Amendments  Apr 2017 
IESBA ED Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public Practice  Apr 2017
IESBA ED Limited Re-exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client May 2016
IESBA ED Improving the Structure of the Code of Ethics for Professional Accountants - Phase 1 Apr 2016
IESBA ED Proposed Revisions Pertaining to Safeguards in the Code - Phase 1 Mar 2016
Title Date Submitted
No submissions within the last 12 months