The Auditor-General Act 2009 requires us to set and table in parliament standards by which we perform our audits.

These standards, known as the Auditor-General Auditing Standards, require the adoption of standards issued by the Australian Auditing and Assurance Standards Board (AUASB) to the extent they are consistent with the requirements of the Auditor-General Act 2009. 

The standards issued by the AUASB set out the basic principles and essential procedures to be applied in order to ensure that audits are planned and performed in a manner that will support the opinion or conclusion expressed by the auditor and comply with relevant ethical requirements.

Read the Auditing standards


Our focus is on delivering quality audits with insightful impacts that meet the expectations and regulatory requirements of our clients. To demonstrate our commitment to audit quality, we have prepared a transparency report for 201920 to provide insights into the way we audit and our internal practices and processes. This report explains the culture, governance, independence and quality frameworks that support our quality control systems; our quality review practices and results; and how we seek to continuously improve our audit and assurance practices.

Transparency report 2019–20