This document outlines QAO's process around certifying the independent audit report for audited financial statements, our legal requirements, and how entities can use the electronically signed statements. It provides instructions for entities on how to import the signed independent auditor's report into an annual report.

This document outlines QAO's three new types of publications from 2020–21, which will complement our existing performance audit and financial audit reports to parliament, and discusses our consultation, reporting and selection process.

This document provides guidance for financial reporting areas that may be impacted by COVID-19, including cash flow management and going concern; recoverability of receivables; valuation of property, plant and equipment; fair value of financial assets and liabilities; rent concessions; increased disclosures; contingent liabilities and guarantees; events after reporting date; and other accounting standards.

This document outlines both challenges and opportunities for entities and their auditors where physical inspections by expert valuers are restricted from fair valuing physical assets using current replacement cost.

This document outlines QAO's financial reporting preparation maturity model. The model is entity driven, scalable to entities' sizes and complexities, and facilitates sharing of better practices across the public sector.

This document outlines how performance information is a tool for service management and improvement, and supports informed decision making.

This document provides principles for allocating overhead costs, which can be adapted to support the size, systems and capabilities of individual councils.

Position papers are a key record of decisions for accounting matters and the outcomes of valuations. This fact sheet provides guidance on identifying topics and the type of information to include.

This document outlines how we will assess and measure state government entities on their 2018–19 financial statement preparation process. It also discusses areas of focus for entities and audit teams to improve financial statement preparation processes.

The document outlines the legal requirements regarding electronic signatures and what this means for our clients, and gives an overview of our internal processes. 

This document explains what audit evidence is and how we gather it when conducting financial and performance audits.

This document explains how the revised auditing standard ASA 720 The Auditor's Responsibilities Relating to Other Information affects audit procedures and management responsibilities.

This document outlines the changes for councils in 2019 in how we measure the effectiveness of the financial statement preparation process and internal controls.

This document explains how QAO investigates referrals, which are concerns raised with us about known or suspected financial waste or mismanagement by public sector entities or their employees.

This document explains QAO's process for addressing complaints that our clients or stakeholders may make about us as an entity or our workforce.

This document provides background information on the Auditor-General's mandate in the context of government policy. 

This document explains our process for deciding which topics we will audit over the coming three-year period.

This document explains QAO's process for conducting performance audits. 

The document provides an overview of how QAO's financial auditing works.