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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.
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
Engagement Quality Reviews
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)
The Auditor-General’s Statement on the Terms of Audit Engagements
The Auditor-General’s Statement on Quality Management for an Audit of Financial Statements
Auditor’s Responsibilities Relating to Fraud in an Annual Audit
The Auditor-General’s Statement on Consideration of Laws and Regulations
The Auditor-General’s Statement on Communication with Those Charged with Governance
The Auditor-General’s Statement on Planning the Annual Audit
The Auditor-General’s Statement on Identifying and Assessing the Risks of Material Misstatement
The Auditor-General’s Statement on Materiality in Planning and Performing an Annual Audit