Part 2: Our work programme for 2011/12

Our proposed work programme is set out in four main parts:

• our response to major trends and themes in the public sector environment that we will focus on in the next two or so years, along with the areas of focus that the Auditor-General identified in 2010;
• our annual audits to provide assurance about the financial statements and, in some instances, the performance statements of public entities;
• promoting improvement in sector and specific entity matters through our in-depth performance audits, inquiries, and other studies; and
• our contribution to the international auditing community and development of accounting and auditing standards.

We give considerable thought to the content of our proposed work programme to ensure that we apply the resources available for our work to get the best return, and to fulfil the Auditor-General's statutory responsibilities and meet her professional obligations.

Most of the work of the Office (about 87%) comprises annual audits of the financial reports of public entities. This work is required by statute and carried out in accordance with professional standards. The rest of our work is done under the Auditor-General's other reporting powers, and includes:

• advice to Parliament and select committees;
• responding to enquiries from ratepayers, taxpayers, and members of Parliament;
• performance audits and studies;
• working with the accounting and auditing profession;
• wider assurance work;
• international liaison and involvement; and
• advice to, and liaison with, government bodies and other agencies in the public sector.