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Browse our range of publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.

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Financial statement audit reports

The Auditor-General Act 1997 establishes the mandate for the Auditor-General to undertake financial statement audits of all Australian Government entities, including those of non-corporate and corporate Commonwealth entities, and Commonwealth companies.

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3 items found
103060120
Type of content: 
Financial statement audit  (Auditor-General Report No. 50 of 2009–2010)
Published: Thursday 24 June 2010
Published

Interim Phase of the Audit of Financial Statements of Major General Government Sector Agencies

This report presents the results of the interim phase of the 2009–10 financial statement audits of all portfolio departments and other major General Government Sector (GGS) agencies that collectively represent some 95 per cent of total GGS revenues and expenses.

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Entity: 
Across Agencies
Cross Government
Read published report
Type of content: 
Financial statement audit  (Auditor-General Report No. 17 of 2009–2010)
Published: Thursday 17 December 2009
Published

Audits of the Financial Statements of Australian Government Entities for the Period Ended 30 June 2009

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.

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Entity: 
NO-DEPTS-LISTED
Cross Government
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Type of content: 
Financial statement audit  (Auditor-General Report No. 23 of 2000–2001)
Published: Friday 15 December 2000
Published

Audits of the Financial Statements of Commonwealth Entities for the Period Ended 30 June 2000

This report summarises the final results of the audits of the financial statements of Commonwealth entities, forming the second report this year on financial statement audits for the period ended 30 June 2000. It complements Audit Report No.52 1999-2000 Control Structures as Part of the Audits of Financial Statements of Major Commonwealth Agencies for the Period Ended 30 June 2000. The report is in three parts:

  • Part One of the report is a commentary on the structure and status of the new financial framework, focusing on the quality and timeliness of the preparation of the annual financial statements;
  • Part Two discusses the summary final results of the audits of the financial statements, providing details regarding qualifications and any matters emphasised in audit reports; and
  • Part Three provides the results of the individual financial statement audits and any additional significant control issues identified since Audit Report No.52.
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Entity: 
Across Agency
Cross Government
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