Notice is hereby given, pursuant to section 31 of the Financial Reporting Act 1993, that the New Zealand Auditing and Assurance Standards Board of the External Reporting Board has issued Amendments to the International Standards on Auditing (New Zealand) to Promote Improved Audit Quality.
Amendments to the International Standards on Auditing (New Zealand) to Promote Improved Audit Quality:
- is effective for audits of financial statements for periods ending on or after 31 December 2014; and
- is a disallowable instrument for the purposes of the Legislation Act 2012.
Copies of the standards may be inspected free of charge at the offices of the External Reporting Board (XRB), Level 7,
50 Manners Street, Wellington.
Copies are also available on the XRB's website
www.xrb.govt.nz
Dated this 5th day of September 2013.
NEIL CHERRY, Chairman, New Zealand Auditing and Assurance Standards Board.