The Australian National Audit Office (ANAO) has released its Audit Manual setting out policies and providing guidance on the application of audits and other assurance work performed by the Auditor-General.
The ANAO said the Manual was subject to annual review and the oversight of the Office’s Quality Committee. It said there were three volumes: Shared Content; Assurance Audit Services Group (AASG) specific; and Performance Audit Services Group (PASG) specific.
“This shared volume of the ANAO Audit Manual applies to all assurance activity performed by the ANAO, including financial statements and performance auditing,” the Office said.
“The Manual also demonstrates compliance with the requirements of Auditing Standard on Quality Control.”
It said the Manual addresses performance audit, financial statement audit and other assurance work policy and guidance.
The Office said the Manual formed part of the ANAO Quality Assurance Framework (QAF).
“It contains ANAO policy and guidance in respect of ANAO audit and assurance work.”
It said the Manual had been developed for use by ANAO executives and staff and in-house contractors must also comply with the policies in the Manual.
“ANAO staff are bound by these other ANAO policies where they are relevant to audit and assurance activities.”
The Office said it’s Professional Services and Relationships Group (PSRG) had overall responsibility for the Manual and any amendments to it.
The three-volume ANAO Audit Manual can be accessed at this PS News link.
