The Auditor-General's auditing standards
The Search box searches through all of the Auditor-General's standards. You can search within a Standard using Ctrl F on the webpage or download the searchable and fully hyperlinked PDF versions.
Overarching Code of Ethics
The Auditor-General's Code of Ethics sets out the ethical standards that the Auditor-General and those who carry out work on their behalf need to meet.
See also:
Auditor-General's Auditing Standards
| Short name | Full title | Last updated |
|---|---|---|
| AG-1 | Reporting to the OAG | April 2024 |
| AG-2 | The Appropriation Audit and the Controller Function | March 2023 |
| AG-3 | The Approach to Issues Arising from section 16(1) of the Public Audit Act 2001 | March 2023 |
| AG-4 | The Audit of Performance Reports | March 2023 |
| AG-5 | Performance Audits | March 2023 |
| AG-6 | Inquiries Carried Out by, or on Behalf of, the Auditor-General | March 2023 |
| AG-7 | Other Auditing Services | March 2023 |
| AG-8 | Statutory Requirements for the Auditor-General to Report, Other than Annual Audits | March 2023 |
| AG PES 3 | Quality Management for Firms that Perform Audits or Other Engagements on Behalf of the Auditor-General | April 2024 |
| AG PES 4 | Engagement Quality Reviews | March 2023 |
| AG ISA (NZ) 200 | The Auditor-General’s Statement on Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing (New Zealand) | July 2024 |
| AG ISA (NZ) 210 | The Auditor-General’s Statement on the Terms of Audit Engagements | August 2024 |
| AG ISA (NZ) 220 | The Auditor-General’s Statement on Quality Management for an Audit of Financial Statements | June 2024 |
| AG ISA (NZ) 240 | Auditor’s Responsibilities Relating to Fraud in an Annual Audit | April 2024 |
| AG ISA (NZ) 250 | The Auditor-General’s Statement on Consideration of Laws and Regulations | March 2023 |
| AG ISA (NZ) 260 | The Auditor-General’s Statement on Communication with Those Charged with Governance | March 2023 |
| AG ISA (NZ) 300 | The Auditor-General’s Statement on Planning the Annual Audit | March 2023 |
| AG ISA (NZ) 315 | The Auditor-General’s Statement on Identifying and Assessing the Risks of Material Misstatement | March 2023 |
| AG ISA (NZ) 320 | The Auditor-General’s Statement on Materiality in Planning and Performing an Annual Audit | June 2024 |
| AG ISA (NZ) 570 | The Auditor-General’s Statement on Going Concern | March 2023 |
| AG ISA (NZ) 580 | The Auditor-General’s Statement on Written Representations | March 2023 |
| AG ISA (NZ) 600 | The Auditor-General’s Statement on Special Considerations – Audits of Group Financial and Performance Information (Including the Work of Component Auditors) | April 2025 |
| AG ISA (NZ) 700 | The Auditor-General’s Statement on Forming an Opinion and Reporting on Financial and Performance Information | April 2024 |
| AG ISA (NZ) 701 | The Auditor-General’s Statement on Communicating Key Audit Matters in the Independent Auditor’s Report | March 2023 |
| AG ISA (NZ) 705 | The Auditor-General’s Statement on Modifications to the Opinion in the Independent Auditor’s Report | March 2023 |
| AG ISA (NZ) 706 | The Auditor-General’s Statement on Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report | March 2023 |
| AG ISA (NZ) 810 | The Auditor-General’s Statement on Engagements to Report on Summary Financial and Performance Information | March 2023 |
Page updated: 11 April 2025