Australian National Audit Office Auditing Standards
The Auditor-General sets auditing standards to meet the requirement of section 24 of the Auditor-General Act 1997.
These ANAO Auditing Standards are to be complied with by persons performing any of the following functions:
- financial statements audits of Agencies, Commonwealth authorities and their subsidiaries, and Commonwealth companies and their subsidiaries;
- performance audits of these bodies;
- audits by the ANAO’s independent auditor; and
- audits of the Commonwealth’s Annual Consolidated Financial Statements.
The ANAO Auditing Standards are legislative instruments under the Legislative Instruments Act 2003 and can be found, together with an Explanatory Statement, on the Federal Register of Legislative Instruments at ANAO Auditing Standards.
The Standards may be updated from time to time.