Historical Financial Audits

We have a variety of choices of templates for historical financial audits. Our Audit templates incorporate best auditing practice, with cross references to the International Auditing Standards.

As they are designed for audit efficiency, and use for the smallest to large audit jobs, prompting the auditor to consider the requirements of the Standards. They presuppose a professional level of understanding and experience of the Standards.

New audit reporting standards were introduced in 2016 requiring an update of content in audit workbook templates – new audit reports were prepared for us by audit specialist Bill Heritage and these are included in the following:

 Historical Financial Audits - NZ standards

  • Tier 1 & 2 Audit (2016 updates) - for historical financial audits referencing ISA(NZ)s. Includes testing pages for group audits, for both Tier 1 and 2 For Profit and Public Benefit.
  • SPFR for FPEs Audits (2016 updates) - for historical financial audits referencing ISA(NZ)s. Includes testing pages for group audits. For financial statements prepared in terms of generic special purpose policies or in accordance with the Special Purpose Framework for use by For-Profit Entities (SPFR for FPEs) published by CAANZ.
  • SPFR for Non-Profits Audits (2016 updates) - for historical financial audits referencing ISA(NZ)s. For non-profit entities not required to file with charities services for financial statements prepared in terms of generic special purpose policies such as incorporated societies, charities incorporated under Charitable Trusts Act 1957 but not registered with charities commission, sports clubs etc.
  • Tier 3 PBE Audit (2016 updates)for historical financial audits referencing ISA(NZ)s. Includes testing for SSPs. For Tier 3 Public Benefit Entities.
  • Tier 3 PBE Audit (Groups - 2016 updates) -
  • for historical financial audits referencing ISA(NZ)s. Includes testing for SSPs and group entities. For Tier 3 Public Benefit Entities.
  • Tier 4 PBE Audit (2016 updates)for historical financial audits referencing ISA(NZ)s. Includes testing for SSPs. For Tier 4 Public Benefit Entities.
  • Historical Financial Audit - NZ Schools for historical financial audits referencing ISA(NZ)s of NZ Schools in terms of the requirements of the Office of the Auditor General to be completed in accordance with best audit practice referencing IPSAS.
  • Body Corporate Audits - for the audit of NZ Body Corp historical financial statements referencing ISA(NZ)s under generic special purpose policies or in accordance with the Special Purpose Framework for use by For-Profit Entities (SPFR for FPEs) published by CAANZ.
  • Older versions of the Tier 1, 2, 3 and 4 audit templates.

Other Historical Financial Audits

  • Base Audit - for historical financial audits to be completed in accordance with best audit practice referencing International Auditing Standards. Base version suitable for SME single-entity jobs.
  • GPFS Audit - for historical financial audits to be completed in accordance with best audit practice referencing International Auditing Standards. Includes testing pages for group audits.
  • IFRS Audit - for historical financial audits to be completed in accordance with best audit practice referencing International Auditing Standards. Includes testing pages for group audits.
  • Australian versions (coming soon).
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