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Audit quality - a director’s guide

Page last updated: 18 Nov 2019

As a director, one of your key responsibilities is to ensure your organisation’s financial statements fairly represent your business and comply with IFRS. This guide sets out how you, as a director, can contribute to the quality of your audit, as well as what you can expect from the FMA and your auditor.

Audit quality – a director’s guide 2019Audit quality – a director’s guide 2019

This handbook offers guidance for directors and shareholders of New Zealand FMC reporting entities about how to improve audit quality.





Resources: Investors’ guide to auditing
Audit Quality Monitoring Report