Queensland Consolidated Acts

AUDITOR-GENERAL ACT 2009 - SECT 58

58 Reports on auditing standards

(1) The auditor-general must prepare a report to the Legislative Assembly—

(a) setting out the general standards the auditor-general applies, or proposes to apply, to—

(i) the conduct of audits; and

(ii) the selection, engagement, and quality control of the work of contract auditors; and

(iii) a decision whether an audit of a public sector entity for a financial year is small in size and of low risk; and

(b) stating the extent to which the standards are in accordance with auditing standards made by relevant professional or statutory bodies.

(2) If the auditor-general later makes a significant change to, or replaces, the general standards, the auditor-general must, as soon as practicable after making the change or replacement, prepare a report to the Legislative Assembly stating—

(a) the nature of the change or replacement; and

(b) the extent to which the changed or replaced standards are in accordance with auditing standards made by relevant professional or statutory bodies.

(3) A report to the Legislative Assembly prepared by the auditor-general on the conduct of an audit must refer to any occasion of significance on which the general standards were not applied.

(4) The auditor-general must arrange for copies of the report under subsection (1) , and each report under subsection (2) , to be made accessible to the public free of charge on the Queensland Audit Office website.