How We Audit

The Office of the Auditor General's Audit Practice Statement provides a detailed description of the principles we apply in conducting our audits.

Office of the Auditor General Audit Practice Statement  Audit Practice Statement



The five key principles that guide our audit work are as follows:

• All audits are conducted in accordance with accounting and auditing standards.
• The highest standards of ethical and personal behaviour are demonstrated.
• All audits are approached in a fair and constructive way.
• Audits are conducted, and reported in an impartial manner.
• Matters of significance arising from audits are reported to Parliament.

Examinations are conducted in accordance with auditing standards.