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