Output Group 3: Assurance Audit Services
This sub-section outlines our assurance work in auditing the financial statements of Australian Government entities including their control environment. This section also discusses developments in the accounting profession and our internal quality assurance.
Assurance Audit Services (AAS) outputs are:13
- financial statement audit reports; and
- other assurance reports.
The following summarises the ANAO’s achievements against those outputs as well as commenting on how the outputs contribute to our outcomes.
13 BSP and protective security audits are no longer included in Output Group 3, as a result of a restructure, effective from 1 July 2006. They are now presented in Output Group 1 performance audit services. These changes reflect the fact that these audits are conducted under the performance audit provision of the Auditor-General Act 1997 and a change in focus of these audits results in them contributing more to Outcome 1 than to Outcome 2.