Other Assurance Engagement Standards

These are current standards for the conduct of assurance engagements (other than on historical financial information) issued by the XRB Board or the NZAuASB apply to all assurance practitioners adopting XRB auditing & assurance standards.

  • ISAE (NZ) 3402 Assurance Reports on Controls at a Service Organisation
  • ISAE (NZ) 3410 Assurance Engagements on Greenhouse Gas Statements
  • ISAE (NZ) 3420 Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus