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 PES 4
Engagement Quality Reviews
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) 220
The Auditor-General’s Statement on Quality Management for an Audit of Financial Statements
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
