Browse our range of publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
Type of content
Financial statement audit (Auditor-General Report No. 47 of 2017–18)
Published: Thursday 14 June 2018
Published
The Australian National Audit Office (ANAO) publishes two reports annually addressing the outcomes of the financial statement audits of Australian government entities and the Consolidated Financial Statements (CFS) of the Australian Government, to provide the Parliament of Australia with an independent examination of the financial accounting and reporting of public sector entities. This report focused on the results of the interim audit phase, including an assessment of entities’ key internal controls, of the 2017–18 financial statements audits of a range of entities including all departments of state and a number of major Australian government entities.
Entity
Across Entities
Contact
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Type of content
Financial statement audit (Auditor-General Report No. 24 of 2017–18)
Published: Wednesday 20 December 2017
Published
This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2017. It provides a summary of the final results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of Australian Government entities for the period ended 30 June 2017.
Entity
Across Entities
Contact
Please direct enquiries through our contact page.
Type of content
Financial statement audit (Auditor-General Report No. 42 of 2008–09)
Published: Monday 22 June 2009
Published
Under section 57 of the Financial Management and Accountability Act 1997 (FMA Act) the Auditor-General is required to report each year to the relevant Minister, on whether the financial statements of agencies have been prepared in accordance with the Finance Minister's Orders (FMOs) and whether they give a true and fair view of the matters required by those Orders.
Our interim audits of agencies encompass a review of governance arrangements related to agencies' financial reporting responsibilities, and an examination of relevant internal controls, including information technology system controls. An examination of such issues is designed to assess the reliance that can be placed on internal controls to produce complete and accurate information for financial reporting purposes.
Entity
Across Agencies
Type of content
Financial statement audit (Auditor-General Report No. 14 of 2008–09)
Published: Wednesday 17 December 2008
Published
The Auditor-General Act 1997 establishes the mandate for the Auditor General to undertake financial statement audits of all Commonwealth entities including those of government agencies, statutory authorities and government business enterprises.
Financial statement audits are an independent examination of the financial accounting and reporting of public sector entities. The results of the examination are presented in an audit report, which expresses the auditor's opinion on whether the financial statements as a whole and the information contained therein fairly present each entity's financial position and the results of its operations and cash flows. The accounting treatments and disclosures reflected in the financial statements by the entity are assessed against relevant accounting standards and legislative reporting requirements.
Entity
Across Agencies
Type of content
Financial statement audit (Auditor-General Report No. 51 of 2006–07)
Published: Wednesday 27 June 2007
Published
This report presents the results of the interim phase of the 2006–07 financial statement audits of all portfolio departments and other major General Government Sector (GGS) agencies that collectively represent 95 per cent of total GGS revenues and expenses.
Entity
NO-DEPTS-LISTED
Type of content
Financial statement audit (Auditor-General Report No. 15 of 2006–07)
Published: Tuesday 19 December 2006
Published
The focus of this report is on the year end results of the financial statement audits of all general purpose reporting entities for the 2005–06 financial year. Financial management issues (where relevant) arising out of the audits and their relationship to internal control structures are also included in this report.
Entity
NO-DEPTS-LISTED
Type of content
Financial statement audit (Auditor-General Report No. 31 of 1997–98)
Published: Monday 1 December 1997
Published
This report is the aggregate financial statement for the Commonwealth prepared by the Minister for Finance.
Entity
Across Agency
Type of content
Financial statement audit (Auditor-General Report No. 22 of 1997–98)
Published: Monday 13 October 1997
Published
This summary audit report brings together the results of the audits of the financial statements of all Commonwealth organisations (that is, agencies and statutory authorities), and is provided to the Parliament to assist in its scrutiny of annual reports and in the consideration of each organisation's financial statements.
Entity
Across Entities