Appendix 1

Flowchart to assist in determining whether a situation or circumstance complies with the fundamental principles and the Auditor-General’s independence requirements in the Guide.

Appendix 1 is a Flowchart to assist in determining whether a situation of circumstance complies with the Auditor-General’s independence requirements in the Guide.

Flowchart process in HTML.

Footnote 1: In the context of this decision tree “services” consist of:
a) “Work of an assurance nature” as defined in this Guide (refer to flowchart in Appendix 2.3); and
b) All services other than “work of an assurance nature” as defined in (a) above.

Footnote 2: Please note that the “services" may be requested by an entity, other than the public entity audited by the Audit Service Provider on behalf of the Auditor-General. There is a possibility that those “services” may threaten the Audit Service Provider's independence in relation to the public entity audited on behalf of the Auditor-General.

Footnote 3: If there is any uncertainty, refer the matter to the OAG for a ruling ([email protected]).