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.

  • EG Au1 Overview of Auditing and Assurance Standards

    Date of issue: Jun 2014 Date compiled: 1 Jun 2014
  • EG Au1A Framework for Assurance Engagements

    Date of issue: Jul 2014 Date compiled: 1 Jul 2014
  • EG Au2 Overview of Auditing and Assurance Standard Setting Process

    Date of issue: Aug 2014 Date compiled: 1 Aug 2014
  • EG Au3 Applying the Auditing Standards on Audits of Smaller Entities in Australia and New Zealand

    Date of issue: Aug 2012 Date compiled: 1 Aug 2012
  • EG Au4 Glossary of Terms

    Date of issue: Oct 2012 Date compiled: 1 Sep 2016
  • EG Au5 Implementing the Code of Ethics for Assurance Practitioners

    Date of issue: Jan 2013 Date compiled: 1 Jan 2013
  • EG Au6 Applying PES 3 Proportionately with the Nature and Size of a Firm

    Date of issue: Feb 2013 Date compiled: 1 Feb 2013
  • EG Au7 References to Practical Guidance on Professional Scepticism in an Audit of Financial Statements

    Date of issue: Feb 2013 Date compiled: 1 Feb 2013
  • EG Au8 Audit Implications of the Use of Service Organisations for Investment Management Services

    Date of issue: Sep 2013 Date compiled: 1 Sep 2013
  • EG Au9 Guidance on the Audit or Review of the Performance Report of Tier 3 Not- For-Profit Public Benefit Entities

    Date of issue: Dec 2015 Date compiled: 1 Dec 2015
  • EG Au9.1 Supplementary illustrative examples – revised audit or reporting requirements

    Date of issue: Dec 2016 Date compiled: 1 Dec 2016