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.

AG-1

Reporting to the OAG

AG-2

The Appropriation Audit and the Controller Function

AG-3

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

AG-4

The Audit of Performance Reports

AG-5

Performance Audits

AG-6

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

AG-7

Other Auditing Services

AG-8

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

AG PES 3

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