Auditor-General Act 1997

The Auditor-General Act 1997 provides for the appointment of an Auditor-General, to set out the functions of the Auditor-General, and for related purposes.

View the Auditor-General Act 1997 on the Federal Register of Legislation.

Public Governance, Performance and Accountability Act 2013

The Public Governance, Performance and Accountability Act 2013 is an Act about the governance, performance and accountability of, and the use and management of public resources by, the Commonwealth, Commonwealth entities and Commonwealth companies, and for related purposes.

View the Public Governance, Performance and Accountability Act 2013 on the Federal Register of Legislation.

Australian National Audit Office (ANAO) Auditing Standards

The ANAO has extensive powers of access to Commonwealth documents and information, and its work is governed by its auditing standards, which adopt the standards applied by the auditing profession in Australia. In accordance with these standards, our performance audit, financial statement audit and assurance review reports are designed to provide a reasonable level of assurance. The actual level of assurance provided is influenced by factors such as: the subject matter of the audit, the inherent limitations of internal controls, the use of testing and cost considerations.

View the Australian National Audit Office Auditing Standards on the Federal Register of Legislation.