QAO assesses how best to deliver its financial audit program, including determining the optimal mix for audits to be delivered internally, and those that can be audited on our behalf using private sector firms (audit service providers). Audit service providers are a valued and important part of our workforce. This fact sheet outlines:

• how we deliver our financial statement audits
• how we select and appoint audit service providers
• how we oversee audits performed by audit service providers on the Auditor-General's behalf
• how firms can register their interest in becoming an audit service provider.