Other assurance standards and guidance
Standards on other assurance engagements establish requirements and provide explanatory guidance for undertaking and reporting on assurance engagements other than audits of historical financial information covered by the auditing standards.
Other assurance standards on issue as of November 1, 2010
ISAE (NZ) 3000:Assurance Engagements other than Audits or Reviews of Historical Financial Information (PDF, 161 KB)
ISAE (NZ) 3402: Assurance Reports on Controls at a Service Organisation (PDF, 297 KB)
SAE 3100:Compliance engagements (PDF, 220 KB)
RS-1:Statement of Review Engagement Standards (PDF, 47 KB)
RG-1:Guideline on Performance of a Review Engagement – Financial Statements (PDF, 87 KB)