Audit guidance statements
Audit guidance statements assist auditors to fulfil the objectives of an audit or an assurance engagement. They are particularly useful in ensuring that you understand and comply with the relevant standards.
Audit guidance statements on issue at November 1, 2010
AGS-1003:Audit Issues Relating to the Electronic Presentation of Financial Reports (PDF, 84 KB)
AGS-1012:Audit Implications of the Transition to New Zealand Equivalents to International Financial Reporting Standards (PDF, 258 KB) (Updated March 2010)