Explanatory Guides
Current Explanatory Guides on auditing & assurance standards issued by the XRB Board or the NZAuASB.
These Guides have no legal status and we have issued them for explanatory purposes only.
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EG Au1 Overview of Auditing and Assurance Standards
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EG Au1A Framework for Assurance Engagements
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EG Au2 Overview of Auditing and Assurance Standard Setting Process
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EG Au3 Applying the Auditing Standards on Audits of Smaller Entities in Australia and New Zealand
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EG Au4 Glossary of Terms
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EG Au5 Implementing the Code of Ethics for Assurance Practitioners
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EG Au6 Applying PES 3 Proportionately with the Nature and Size of a Firm
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EG Au7 References to Practical Guidance on Professional Scepticism in an Audit of Financial Statements
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EG Au8 Audit Implications of the Use of Service Organisations for Investment Management Services
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EG Au9 Guidance on the Audit or Review of the Performance Report of Tier 3 Not- For-Profit Public Benefit Entities
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EG Au9.1 Supplementary illustrative examples – revised audit or reporting requirements
Related pages
EG Au9 - Guidance on the Audit or Review of the Performance Report of Tier 3 Not-for-profits
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