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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.

The Auditor-General's auditing standards have been updated (published 5 April 2017). 

Standard/statementFile size
1 Introduction 140 kB
2 Glossary of terms 105 kB
3 AG PES 1 (Revised) Code of ethics for assurance practitioners 433 kB
4 AG PES 3 (Amended) Quality control 125 kB
5 AG-5 Performance audits, other auditing services and other work 119 kB
6 AG-6 Inquiries 109 kB
7 AG ISA (NZ) 200 Overall objectives of the independent auditor 115 kB
8 AG ISA (NZ) 210 The terms of audit engagements 215 kB
9 AG ISA (NZ) 240 Fraud 64 kB
10 AG ISA (NZ) 250 Consideration of laws and regulations 71 kB
11 AG ISA (NZ) 260 (Revised) Communication  with those charged with governance 37 kB
12 AG ISA (NZ) 300 Planning the annual audit 39 kB
13 AG ISA (NZ) 315 (Revised) Understanding the entity and its environment 38 kB
14 AG ISA (NZ) 320 Materiality in planning and performing an annual audit 43 kB
15 AG ISA (NZ) 330 The auditor’s responses to assessed risks 29 kB
16 AG ISA (NZ) 450 Evaluation of misstatements 29 kB
17 AG ISA (NZ) 570 (Revised) Going concern 79 kB
18 AG ISA (NZ) 580 Written representations 32 kB
19 AG ISA (NZ) 600 Audits of groups 44 kB
20 AG ISA (NZ) 700 (Revised) Forming and reporting an opinion 179 kB
21 AG ISA (NZ) 701 Key audit matters 25 kB
22 AG ISA (NZ) 705 (Revised) Modifications to the opinion 111 kB
23 AG ISA (NZ) 706 (Revised) Emphasis of matter paragraphs and other matter paragraphs 80 kB
24 AG ISA (NZ) 810 (Revised) Summary financial and performance information 81 kB
25 AG-1 Reporting to the OAG 64 kB
26 AG-2 The appropriation audit and the controller function 156 kB
27 AG-3 Effectiveness and efficiency, waste and a lack of probity or financial prudence 50 kB
28 AG-4 The audit of performance reports 173 kB

Page last updated: 5 April 2017

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