Reporting obligations

Effective communication is essential in an audit to build a constructive working relationship while preserving the auditor’s independence and objectivity.

Independent auditor’s reports

The auditor’s report contains the auditor’s opinion on the subject of the audit or reviews, for example the financial report, in addition to a range of other information to explain the context in which that opinion has been reached.

Auditor’s report is part of the financial report.

There are 2 overarching categories of audit opinions, an unmodified audit opinion (sometimes referred to as a clean opinion) and a modified audit opinion.

Read more about audit opinions.

Reports to those charged with governance

Auditing standards require the Auditor-General’s Office to communicate with those charged with governance about key matters, including the planned scope and timing of the audit, significant audit findings, and any major deficiencies in internal control identified during the audit process.

Reports to the Legislative Assembly

The Auditor‑General is required to report to the Legislative Assembly at least once each year on any matters arising from the exercise of the auditing powers under the Audit Act 1995.

Reports to the Legislative Assembly, together with management letters provided to the audited entities should be recognised as a useful source of independent analysis of both financial and non-financial information, and of the systems and controls underpinning the delivery of that information.

Prior to the report being tabled, the accountable officer of the audited entity has the right to make comment pursuant to section 24 of the Audit Act 1995. This response is included in the report to the Legislative Assembly.