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The Auditor-General's Auditing Standards
| Note: The Auditor-General's Auditing Standards are published every three years but are more regularly updated (the updates are summarised in our annual report). All appointed auditors should be logging in to The Auditors' Homepage to access the most recent version of any of the Auditor-General's Auditing Standards. |
This folder contains:
- a PDF version of the Auditor-General's Auditing Standards, published in March 2011 (2.3MB, 413 pages).
It also contains each PDFs of each individual standard and statement:
| Standard/statement | File size |
|---|---|
|
411.4 kB |
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|
33.4 kB |
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|
48.8 kB |
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4 Auditor-General's Code of ethics: Independence in assurance engagements |
125.5 kB |
|
27.5 kB |
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6 AG-5 Performance audits, other auditing services and other work |
106.8 kB |
|
118.2 kB |
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8 AG ISA (NZ) 200 Overall objectives of the independent auditor |
53.3 kB |
|
82.0 kB |
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75.7 kB |
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77.6 kB |
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12 AG ISA (NZ) 260 Communication with those charged with governance |
47.9 kB |
|
43.8 kB |
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14 AG ISA (NZ) 315 Understanding the entity and its environment |
43.3 kB |
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15 AG ISA (NZ) 320 Materiality in planning and performing an annual audit |
51.4 kB |
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16 AG ISA (NZ) 330 The auditor’s responses to assessed risks |
46.1 kB |
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55.0 kB |
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36.8 kB |
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81.1 kB |
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|
150.1 kB |
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101.8 kB |
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22 AG ISA (NZ) 706 Emphasis of matter paragraphs and other matter paragraphs |
118.6 kB |
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AG ISA (NZ) 810 Summary financial and non-financial information |
85.2 kB |
|
88.4 kB |
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|
136.3 kB |
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26 AG-3 Effectiveness and efficiency, waste and a lack of probity or financial prudence |
51.9 kB |
|
126.5 kB |
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|
166.7 kB |
Page last updated: 11 April 2012
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