Auditor-General Act 2009

The auditor-general must prepare a report to the Legislative Assembly—

setting out the general standards the auditor-general applies, or proposes to apply, to—

the conduct of audits; and

the selection, engagement, and quality control of the work of contract auditors; and

a decision whether an audit of a public sector entity for a financial year is small in size and of low risk; and

stating the extent to which the standards are in accordance with auditing standards made by relevant professional or statutory bodies.

If the auditor-general later makes a significant change to, or replaces, the general standards, the auditor-general must, as soon as practicable after making the change or replacement, prepare a report to the Legislative Assembly stating—

the nature of the change or replacement; and

the extent to which the changed or replaced standards are in accordance with auditing standards made by relevant professional or statutory bodies.

A report to the Legislative Assembly prepared by the auditor-general on the conduct of an audit must refer to any occasion of significance on which the general standards were not applied.

The auditor-general must arrange for copies of the report under subsection (1), and each report under subsection (2), to be made accessible to the public free of charge on the Queensland Audit Office website.