Skip to Content | Contact Us | About AUASB | Links

Latest News

20 Dec. 2017

AUASB Submission to NZAuASB on The Audit of Service Performance Information ED

In December, after discussions at the November AUASB meeting and input at a number of the NZAuASB meetings as the ED was developed, the AUASB Technical Group submitted its response to the NZAuASB’s ED 2017-2: New Zealand Auditing Standard XX The Audit of Service Performance Information.

The AUASB is supportive of the NZAuASB issuing the ED on the audit of Service Performance Information (SPI) for Public Benefit Entities, to improve and enhance reporting and assurance of SPI in NZ, and ensuring that the needs of report users are at the forefront of this thinking.

In developing this response we have sought the views of our board members, the AASB, staff as well as drawing upon our experience with the reporting of SPI in Australia, primarily in the public sector.