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Other resources

All about audits

This publication is a guide to help readers understand public sector audits and explains the language auditors use.

Emissions Trading Scheme

This document provides public entities that have Emissions Trading Scheme (ETS) responsibilities with guidance about accounting and auditing ETS matters. This document was published by the Office of the Auditor-General in August 2011. 

External resources

The Financial Markets Authority has published an information sheet on Disclosure of significant accounting estimates, report on Improving financial statements, and a report on Going Concern disclosures in financial statements.

Page last updated: 6 March 2019