Auditing & Assurance Standards Framework
Overview of the Auditing and Assurance Standards of the XRB, and the Engagements Governed by the Standards
Note (1): The Explanatory Guides are explanatory documents and have no legal status.
Note (2): The XRB’s legislative mandate is restricted to standards relating for use in assurance engagements required by statute. The Board may also issue standards relating to Other Assurance Engagements where there is no statutory requirement for assurance, provided the Minister of Commerce authorises the XRB to do so.