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Proposed changes to audit evidence and risk response standards

XRB seeks feedback on IAASB proposals to revise three core auditing standards and related requirements.

Closing date
11 November 2026

Closes in 24 days

Added to Civics
14 October 2026
Source category
Other public body
Last checked
14 October 2026

Plain-English summary

Unpublished review draft. Confirm the opening date and check the detailed technical materials before approval.

Why it matters

These standards guide how auditors assess risks and obtain evidence for financial-statement audits.

Who may care

  • Audit practitioners and users of audited financial statements

How to make a submission

  1. Use the feedback form on the official page or email assurance@xrb.govt.nz by 11 November 2026. No closing time was established.

Disclaimer

Civics.nz is an independent plain-English guide and is not an official government website. Always check the official source before making a submission.