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 31 March 2020). 

Standard/statement File size
Introduction 227 kB
Glossary of terms 126 kB
1 AG PES 1 Code of ethics for assurance practitioners 5 MB
3 AG PES 3 Quality management for firms that perform audits or reviews of financial statements, or other assurance or related services engagements - effective on 15 December 2022 186 kB
AG PES 3 (Amended) Quality control 223 kB
4 AG PES 4 Engagement quality reviews 143 kB
5 AG-5 Performance audits, other auditing services and other work 237 kB
6 AG-6 Inquiries 214 kB
7 AG ISA (NZ) 200 Overall objectives of the independent auditor 182 kB
8 AG ISA (NZ) 210 The terms of audit engagements 293 kB
9 AG ISA (NZ) 240 Fraud 234 kB
10 AG ISA (NZ) 250 (Revised) Consideration of laws and regulations 226 kB
11 AG ISA (NZ) 260 (Revised) Communication with those charged with governance 170 kB
12 AG ISA (NZ) 300 Planning the annual audit 179 kB
13 AG ISA (NZ) 315 (Revised) Understanding the entity and its environment 170 kB
14 AG ISA (NZ) 320 Materiality in planning and performing an annual audit 213 kB
15 AG ISA (NZ) 330 The auditor’s responses to assessed risks 148 kB
16 AG ISA (NZ) 450 Evaluation of misstatements 151 kB
17 AG ISA (NZ) 570 (Revised) Going concern 194 kB
18 AG ISA (NZ) 580 Written representations 272 kB
19 AG ISA (NZ) 600 Audits of groups 209 kB
20 AG ISA (NZ) 700 (Revised) Forming and reporting an opinion 424 kB
21 AG ISA (NZ) 701 Key audit matters 156 kB
22 AG ISA (NZ) 705 (Revised) Modifications to the opinion 532 kB
23 AG ISA (NZ) 706 (Revised) Emphasis of matter paragraphs and other matter paragraphs 282 kB
24 AG ISA (NZ) 810 (Revised) Summary financial and performance information 233 kB
25 AG-1 Reporting to the OAG 267 kB
26 AG-2 The appropriation audit and the controller function 379 kB
27 AG-3 Effectiveness and efficiency, waste and a lack of probity or financial prudence 223 kB
28 AG-4 The audit of performance reports 364 kB

Photo acknowledgement: Chris Tse

Page last updated: 15 December 2022