New audit service provider and partner registration

QAO is responsible for the annual audit of public sector entities across the state. Due to the volume and geographic diversity of the entities that we audit each year, the Auditor-General engages qualified firms on a contract basis to undertake audits on his behalf, in accordance with section 43 of the Auditor-General Act 2009.

QAO has developed extensive criteria for pre-qualification of audit service provider firms to ensure our audits are conducted by well qualified audit professionals. Further details and information are attached on applying to be considered as a registered QAO audit service provider firm.

The purpose of this form is to allow new audit service providers to apply for registration to QAOs register of pre-qualified audit service providers.

Firm Details
Please provide details about your firm’s structure, your available capacity to undertake public sector audits, and your staffing levels. (With some minor exceptions it is anticipated that the minimum package size of audits offered for tender would be 300 hours).
Firm pre-qualification criteria
Professional Indemnity Insurance (Minimum $5,000,000)
Public Liability Insurance (Minimum $10,000,000)
Questionnaire
Firm’s capability
Please attach descriptive summary no greater than one page. Points to consider: How the firm’s methodology complies with the Australian Auditing Standards. How the methodology will address the additional audit steps for QAO audits: - probity (the honest and ethical behaviour of management and other employees in relation to financial administration) - propriety (the appropriateness of financial management decisions, including ensuring that the decisions are free of bias and do not result in waste and extravagance) - compliance (compliance with relevant legislative requirements and government policies and directions). Key audit assertions are considered.
Files must be less than 2 MB.
Allowed file types: txt rtf html pdf doc docx odt ppt pptx odp xls xlsx ods xml.
Please attach descriptive summary no greater than one page. Points to consider: QAO requires strong quality assurance evidence, i.e. audit file and workpapers reviewed by Manager/Partner and evidenced as such. How are your conclusions documented and exceptions handled? Compliance with ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information, ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, Other Assurance Engagements and Related Services Engagements and APES 320 Quality Control for Firms would be expected which ensures compliance with QAO Auditing Standards. Firm’s files, processes and procedures are periodically reviewed externally by CPA, ICAA, and/or ASIC. Provide evidence of latest review. Details of firm’s internal/peer review processes.
Files must be less than 2 MB.
Allowed file types: txt rtf html pdf doc docx odt ppt pptx odp xls xlsx ods xml.
Nominate only those partners you anticipate undertaking work on behalf of the Auditor‑General.
Full Name of PartnerCA QualificationCPA QualificationPublic Practice CertificateRegistered Company Auditor
Attachments
Please provide a detailed curriculum vitae for each partner applying, outlining work history.
Files must be less than 2 MB.
Allowed file types: rtf odf pdf doc docx.
Referees