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Individual PDFs

PDF, 140kB, 13 pages.
Glossary of terms
PDF, 105kB, 6 pages
AG PES 1 (Revised) Code of ethics for assurance practitioners
PDF, 433kB, 59 pages.
AG PES 3 (Amended) Quality control
PDF, 125kB, 8 pages.
AG-5 Performance audits, other auditing services and other work
PDF, 294kB, 14 pages.
AG-6 Inquiries
PDF, 260kB, 8 pages.
AG ISA (NZ) 200 Overall objectives of the independent auditor
PDF, 115kB, 6 pages.
AG ISA (NZ) 210 The terms of audit engagements
PDF, 215kB, 15 pages.
AG ISA (NZ) 240 Fraud
This PDF (64kB, 12 pages) is one of the Auditor-General's Auditing Standards. It sets out the auditor's responsibilities relating to fraud in an annual audit. It includes the minimum elements that an entity should include in its fraud policy.
AG ISA (NZ) 250 Consideration of laws and regulations
PDF, 71kB, 11pages.
AG ISA (NZ) 260 (Revised) Communication with those charged with governance
PDF, 37kB, 5 pages.
AG ISA (NZ) 300 Planning the annual audit
PDF, 39kB, 5 pages.
AG ISA (NZ) 315 (Revised) Understanding the entity and its environment
PDF, 38kB, 5 pages.
AG ISA (NZ) 320 Materiality in planning and performing an annual audit
PDF, 43kB, 6 pages.
AG ISA (NZ) 330 The auditor’s responses to assessed risks
PDF, 29kB, 3 pages.
AG ISA (NZ) 450 Evaluation of misstatements
PDF, 29kB, 3 pages.
AG ISA (NZ) 570 (Revised) Going Concern
PDF, 39kB, 5 pages
AG ISA (NZ) 580 Written representations
PDF, 72kB, 10 pages.
AG ISA (NZ) 600 Audits of groups
PDF, 44kB, 7 pages.
AG ISA (NZ) 700 (Revised) Forming and reporting an opinion
PDF, 179kB, 25 pages.
AG ISA (NZ) 701 Key audit matters
PDF, 25kB, 3 pages.
AG ISA (NZ) 705 (Revised) Modifications to the opinion
PDf, 111kB, 17 pages.
AG ISA (NZ) 706 (Revised) Emphasis of matter paragraphs and other matter paragraphs
PDF, 80kB, 12 pages.
AG ISA (NZ) 810 (Revised) Summary financial and performance information
PDF, 47kB, 9 pages.
AG-1 Reporting to the OAG
Pdf, 64kB, 13 pages.
AG-2 The appropriation audit and the controller function
PDF, 156kB, 38 pages.
AG-3 Effectiveness and efficiency, waste and a lack of probity or financial prudence
PDF, 50kB, 8 pages.
AG-4 The audit of performance reports
PDF, 173kB, 35 pages.
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