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, they do not include absolute comprehensive coverage of every Standard, but act as a prompt to the auditor to consider the requirements of the Standards. They presuppose a professional level of understanding and experience of the Standards.
The basic starting point is called the "Base Audit". This would be best suited to smaller jobs where compliance with GAAP is not an issue. We also have a specific Tier 3 and 4 Public Benefit Entities templates.
GPFS would apply to Tier 4 For Profit Entities. IFRS includes Differential Reporting Exemptions and applies to Tier 3 For Profit Entities. Both these apply until periods beginning on or after 1 April 2015 when Tier 1 and 2 qualifying entities may adopt NZ IFRS RDR.
IFRS (2014 Full Disclosure) applies to Tier 1 For-Profit Entities.
IFRS (2014 Reduced Disclosure) applies to Tier 2 For-Profit Entities.
We don't have a specific template for Tier 1 and 2 Public Benefit Entities as yet. We would suggest using either Base Audit if not part of a group, or one of the other templates that best fits the job.