The Auditor-General's auditing standards

The Search box searches through all of the Auditor-General's standards. You can search within a Standard using Ctrl F on the webpage or download the searchable and fully hyperlinked PDF versions

Overarching Code of Ethics

The Auditor-General's Code of Ethics sets out the ethical standards that the Auditor-General and those who carry out work on their behalf need to meet. 

See also:

Auditor-General's Auditing Standards

Short name Full title Last updated
AG-1 Reporting to the OAG April 2024
AG-2 The Appropriation Audit and the Controller Function March 2023
AG-3 The Approach to Issues Arising from section 16(1) of the Public Audit Act 2001 March 2023
AG-4 The Audit of Performance Reports March 2023
AG-5 Performance Audits March 2023
AG-6 Inquiries Carried Out by, or on Behalf of, the Auditor-General March 2023
AG-7 Other Auditing Services March 2023
AG-8 Statutory Requirements for the Auditor-General to Report, Other than Annual Audits March 2023
AG PES 3 Quality Management for Firms that Perform Audits or Other Engagements on Behalf of the Auditor-General April 2024
AG PES 4 Engagement Quality Reviews March 2023
AG ISA (NZ) 200 The Auditor-General’s Statement on Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing (New Zealand) July 2024
AG ISA (NZ) 210 The Auditor-General’s Statement on the Terms of Audit Engagements April 2024
AG ISA (NZ) 220 The Auditor-General’s Statement on Quality Management for an Audit of Financial Statements June 2024
AG ISA (NZ) 240 Auditor’s Responsibilities Relating to Fraud in an Annual Audit April 2024
AG ISA (NZ) 250 The Auditor-General’s Statement on Consideration of Laws and Regulations March 2023
AG ISA (NZ) 260 The Auditor-General’s Statement on Communication with Those Charged with Governance March 2023
AG ISA (NZ) 300 The Auditor-General’s Statement on Planning the Annual Audit March 2023
AG ISA (NZ) 315 The Auditor-General’s Statement on Identifying and Assessing the Risks of Material Misstatement March 2023
AG ISA (NZ) 320 The Auditor-General’s Statement on Materiality in Planning and Performing an Annual Audit June 2024
AG ISA (NZ) 570 The Auditor-General’s Statement on Going Concern March 2023
AG ISA (NZ) 580 The Auditor-General’s Statement on Written Representations March 2023
AG ISA (NZ) 600 The Auditor-General’s Statement on Special Considerations – Audits of Group Financial and Performance Information (Including the Work of Component Auditors) March 2023
AG ISA (NZ) 700 The Auditor-General’s Statement on Forming an Opinion and Reporting on Financial and Performance Information April 2024
AG ISA (NZ) 701 The Auditor-General’s Statement on Communicating Key Audit Matters in the Independent Auditor’s Report March 2023
AG ISA (NZ) 705 The Auditor-General’s Statement on Modifications to the Opinion in the Independent Auditor’s Report March 2023
AG ISA (NZ) 706 The Auditor-General’s Statement on Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report March 2023
AG ISA (NZ) 810 The Auditor-General’s Statement on Engagements to Report on Summary Financial and Performance Information March 2023

Page last updated: 4 July 2024