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Auditor-General Report No. 45 of 2002–03
Reporting of Financial Statements and Audit Reports in Annual Reports
Published
Wednesday 4 June 2003
Portfolio
Across Entities
Entity
Across Agency
This report examined the publication of financial statements and audit reports in the hardcopy and website forms of the annual reports of 117 Commonwealth reporting entities. The audit objective was to determine whether the published financial statements and audit reports agreed in all respects with those that had been certified by the chief-executive or governing body (as appropriate) and the Auditor-General or his delegate. In all but two instances, the reporting period covered was the year ended 30 June 2002.