Our audit templates incorporate best auditing practices, with cross-references to the International Auditing Standards. The templates may be adapted for international use as the reporting and audit standards used are versions of the international standards.
They presuppose a professional level of understanding and experience of the Standards. The following are included.
2026 series (based on our new V26 architecture and include the enhanced risk and controls libraries and new trial balance tool):
- 2026 - Audit ISA (NZ) - Tier 3 NFP - for all NZ NFP Tier 3 engagements
- 2026 - Audit ISA (NZ) - Tier 2 PBE - for all NZ PBE Tier 2 engagements*
- 2026 - Audit LCE (NZ) - Tier 3 NFP - for NZ NFP Tier 3 engagements that meet the LCE criteria
- 2026 - Audit LCE (NZ) - Tier 2 PBE - for NZ PBE Tier 2 engagements that meet the LCE criteria*
- 2026 - Audit LCE (NZ) - SPFR for FPE - for NZ SPFR engagements that meet the LCE criteria*
- 2026 - Audit ASA (AUS) - General Purpose - for all Australian entities
Pre-2026 templates (still available in the V26 architecture but without all the new risk and TB tools).
- Body Corporate Audits (2023) - For audits of NZ Body Corp historical financial statements using generic special purpose policies or in accordance with the SPFR for FPEs published by CAANZ.
- CAANZ SPFR for FPE (Simplified) Audit (2023) - referencing ISAs - SPFR for FPE framework issued by CAANZ. For NZ smaller for-profit entities including specific checklists for SPFR for FPE framework.
- ECE General Purpose Reporting Audit (2023) - For audits of early childhood centres under section 548(5) of the Education and Training Act 2020.
- ECE Special Purpose Reporting Audit (2024) - For audits of Early Childhood Education Centres - Special Purpose reporting as per ECE Funding Handbook where the entity is a private service, for example a partnership, sole trader, or limited liability company.
- SPFR for FPEs Audits (2023) - for audits of smaller for profit entities using generic special purpose policies or in accordance with the Special Purpose Framework for use by For-Profit Entities published by CAANZ.
- SPFR for Non-Profits Audits (2023) - For audits of not-for-profit entities using special-purpose policies (such as incorporated societies, clubs, and charities incorporated under the Charitable Trusts Act 1957).
- Special Purpose Reporting (Simplified) Audit (2023) - For audits of Simpler Entities, referencing ISAs - Special Purpose for international use.
- Tier 1 & 2 FPE Audits (2023) - NZ IFRS Audits - For-Profit Entities - For audits of Tier 1 and 2 For Profit entities - includes 2019 IFRS checklists - also a version including RDR-only checklists.
- Tier 1 & 2 PBE Audits (2024) - NZ Large PBE Audits - For audits of Tier 1 and 2 Public Benefit entities - includes Service Performance testing in terms of NZ AS-1 (Revised). Includes PBE IPSAS checklists - also a version including RDR-only checklists.
- Tier 3 NFP Audit (2024) - For audits using the 2023 Tier 3 (NFP) standard, including testing of Service Performance under NZ AS1 (Revised).
- Tier 3 NFP (Simplified) Audit (2024) - For audits of simple, referencing ISAs - incorporating specific checklists for disclosures required under the 2023 Tier (NFP) standard. Includes NZ AS1 (Revised) for Service Performance audits.
- Tier 3 PBE Audit NZAS1 revised (2024) - For audits using the old Tier 3 (PBE) standard, including testing of Service Performance under NZ AS1 (Revised).
- Tier 4 NFP (Simplified) Audit (2024) - For audits of performance reports prepared in terms of the 2023 Tier 4 (NFP) standard referencing ISAs - incorporating specific checklists for disclosures required under the 2023 Tier (NFP) standard. Includes NZ AS1 (Revised) for Service Performance audits.
- NZ Schools (OAG) Audit (2024) - For audits of NZ Schools in terms of the requirements of the Office of the Auditor-General. Includes a School-specific engagement letter and Audit Reports as per the OAG standard versions. (Not available in our general packages but is a custom add-on - contact us for more details.)
In development:
- LCE versions of the pre-2026 templates where they meet the LCE criteria
- Tier 1 NFP and PBE ISA (NZ) templates*
- International ISA
- International LCE for ISA
*Note that NZ templates include financial reporting checklists for relevant NZ reporting standards, but Australian and International versions do not include this content.