PDF versions of the Standards

The Auditor-General's Code of Ethics

This Code sets out the ethical standards that the Auditor-General and those who carry out work on their behalf need to meet. The Code sets high requirements that auditors need to meet to protect the Auditor-General’s independence.


Reporting to the OAG


The Appropriation Audit and the Controller Function


The Approach to Issues Arising from Section 16(1) of the Public Audit Act 2001


The Audit of Performance Reports


Performance Audits


Inquiries Carried Out by, or on Behalf of, the Auditor-General


Other Auditing Services


Statutory Requirements for the Auditor-General to Report, Other than Annual Audits


Quality Management for Firms that Perform Audits or Other Engagements on Behalf of the Auditor-General

AG ISA (NZ) 200

The Auditor-General’s Statement on Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing (New Zealand)

AG ISA (NZ) 210

The Auditor-General’s Statement on the Terms of Audit Engagements

AG ISA (NZ) 240

Auditor’s Responsibilities Relating to Fraud in an Annual Audit

AG ISA (NZ) 250

The Auditor-General’s Statement on Consideration of Laws and Regulations

AG ISA (NZ) 260

The Auditor-General’s Statement on Communication with Those Charged with Governance

AG ISA (NZ) 300

The Auditor-General’s Statement on Planning the Annual Audit

AG ISA (NZ) 315

The Auditor-General’s Statement on Identifying and Assessing the Risks of Material Misstatement

AG ISA (NZ) 320

The Auditor-General’s Statement on Materiality in Planning and Performing an Annual Audit