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REVISIONS TO STANDARD XRB AU1 ISSUED

Source: XRB
Country: New Zealand
Date: 13/01/2013
Contributor: Andy Lymer
Web: http://www.xrb.govt.nz/Site/Auditing_Assurance_Standards/Current_Standards/General_Standards.aspx
XRB New Zealand
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Related Media
* XRB New Zealand
* Web version of 'XRB New Zealand'

Related Items
News MEETING REPORT - XRB MEETING JUNE 2012
News XRB OCTOBER BOARD MEETING REPORT - INCLUDING APPROVING STANDARD XRB A1 (FP ENTITIES UPDATE)
The External Reporting Board has issued amendments to Standard XRB Au1. The updated standard was gazetted on 20 December 2012 and is available on the XRB website here.

The revision is one of terminology, changing "assurance provider" to "assurance practitioner". This term will be used throughout the other assurance standards. This change will enhance harmonisation with Australian auditing and assurance standards, and also aligns more closely with international terminology. An assurance practitioner has been defined broadly, and it is an encompassing term, not limited to accountants in public practice.
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