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The audit process

Our audit process follows an annual cycle.

Each year, we plan our audit work, carry it out, and report on our findings. Those findings then form part of the Auditor-General’s reporting to Parliament. So, the quality of the judgements our auditors make is absolutely critical. The audit findings are also taken into account when the Auditor-General’s staff provide advice and assistance to Parliamentary select committees on their financial reviews of public entities, and estimates examinations.

Diagram of Audit Cycle

Planning – Based on our knowledge of your entity and its business, we will begin to plan for your audit.

Audit Engagement Letter – Issued to your entity’s governing body or Chief Executive to confirm the terms of the annual audit engagement. This usually happens every three years, but we will issue a new letter sooner if there are significant changes to the terms of your audit.

Audit Arrangements Letter – Issued annually. It details specifics about your audit.

Interim audit – Depending on the size and complexity of your entity, we may do an interim audit during the year to look at the control environment. (The control environment is the overall awareness of, and actions that affect the internal control system.)

District/site visits – We may visit your entity’s regional offices or sites for specific audit work.

Final audit – Carried out after the end of your financial year.

Audit Report – Our opinion on your financial statements and, for some entities, statement of service performance.

Report to Governors – Key findings from our audit and recommendations for areas where we’ve identified potential improvements. 

Page last updated: 2 November 2018

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