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  3. The Auditor-General's Auditing Standards
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Contents
  • The Auditor-General's Auditing Standards
    • Individual PDFs
      • Introduction
      • Glossary of terms
      • AG PES 1 Code of ethics for assurance practitioners
      • AG PES 3 (Amended) Quality control
      • AG-5 Performance audits, other auditing services and other work
      • AG-6 Inquiries
      • AG ISA (NZ) 200 Overall objectives of the independent auditor
      • AG ISA (NZ) 210 The terms of audit engagements
      • AG ISA (NZ) 240 Fraud
      • AG ISA (NZ) 250 (Revised) Consideration of laws and regulations
      • AG ISA (NZ) 260 (Revised) Communication with those charged with governance
      • AG ISA (NZ) 300 Planning the annual audit
      • AG ISA (NZ) 315 (Revised) Understanding the entity and its environment
      • AG ISA (NZ) 320 Materiality in planning and performing an annual audit
      • AG ISA (NZ) 330 The auditor’s responses to assessed risks
      • AG ISA (NZ) 450 Evaluation of misstatements
      • AG ISA (NZ) 570 (Revised) Going Concern
      • AG ISA (NZ) 580 Written representations
      • AG ISA (NZ) 600 Audits of groups
      • AG ISA (NZ) 700 (Revised) Forming and reporting an opinion
      • AG ISA (NZ) 701 Key audit matters
      • AG ISA (NZ) 705 (Revised) Modifications to the opinion
      • AG ISA (NZ) 706 (Revised) Emphasis of matter paragraphs and other matter paragraphs
      • AG ISA (NZ) 810 (Revised) Summary financial and performance information
      • AG-1 Reporting to the OAG
      • AG-2 The appropriation audit and the controller function
      • AG-3 The approch to issues arising from section 16(1) of the Public Audit Act 2001
      • AG-4 The audit of performance reports
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Individual PDFs

AG ISA (NZ) 701 Key audit matters

PDF, 156kB, 5 pages.

AG ISA (NZ) 705 (Revised) Modifications to the opinion

PDF, 532kB, 31 pages.

AG ISA (NZ) 706 (Revised) Emphasis of matter paragraphs and other matter paragraphs

PDF, 282kB, 12 pages.

AG ISA (NZ) 810 (Revised) Summary financial and performance information

PDF, 233kB, 9 pages.

AG-1 Reporting to the OAG

PDF, 267kB, 14 pages.

AG-2 The appropriation audit and the controller function

PDF, 379kB, 38 pages.

AG-3 The approch to issues arising from section 16(1) of the Public Audit Act 2001

PDF, 223kB, 10 pages.

AG-4 The audit of performance reports

PDF, 364kB, 35 pages.

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Publishing details

The Auditor-General's Auditing Standards

Filed under:
  • 2019/20
  • Corporate document

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