Our quality assurance
The Audit Office has established a system of quality control designed to provide assurance that it complies with Australian Auditing Standards, relevant ethical requirements, and applicable laws and regulations. This is achieved through the Quality Audit Review Committee, which monitors the quality of audit products, and provides the Auditor-General with reasonable assurance the Audit Office complies with the requirements of ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, Other Assurance Engagements and Related Service Engagements, and APES 320 Quality Control for Firms.
Quality assurance mechanisms that currently provide assurance over the quality of our work include:
• Audit and Risk Committee
• Internal audit function
• External audit function
• Management control questionnaire
• Quality Audit Review Committee, and quality assurance reviews
• External reviews, including the quadrennial review by Parliament’s Public Accounts Committee.
Further details on these quality assurance mechanisms can be found in the resources list below or visit our annual reports. For all Audit Office policies, registers and related documents available on our website please visit Access our information.