Part 2: Assurance practitioners performing professional activities pursuant to their relationship with the firm

Section 200: Applying the conceptual framework – assurance practitioners performing professional activities pursuant to their relationship with the firm

Auditor-General’s commentary

Part 2 applies only to the Auditor-General, the Deputy Auditor-General, employees of the Auditor-General, and contracted firms or personnel who carry out a “professional activity” in connection with the operations of the Auditor-General as a public entity accountable to Parliament. Part 2 includes those:

  • responsible for, or who have a role in preparing, the external accountability documents of the Auditor-General;
  • with a role in management reporting within the wider Auditor-General entity; and
  • who provide support services to the Auditor-General, such as legal support.