The Auditor-General's Auditing Standards

Because the Auditor-General is responsible for auditing all public organisations, it's important that audits carried out by, or on behalf of, the Auditor-General reflect the unique nature of the organisations in the New Zealand public sector and respond to the responsibilities placed on the Auditor-General, by the Public Audit Act 2001. This situation is recognised in section 23 of the Public Audit Act 2001 that requires the Auditor-General to publish the auditing standards they apply, or intend to apply, by way of a report to the House of Representatives, “at least once every 3 years”. These are known as the Auditor-General’s Auditing Standards.

The Auditor-General’s Auditing Standards establish the standards to be applied to audits, inquiries, and other auditing services carried out on behalf of the Auditor-General.

The Auditor-General’s Auditing Standards consist of the Professional and Ethical Standards and the Auditing Standards of the New Zealand Auditing and Assurance Standards Board (NZAuASB), supplemented by Auditor-General’s Statements, and (where there is no NZAuASB standard) the Auditor-General’s Specific Standards.

Page last updated: 8 March 2024