What an auditor does

We do annual audits

We carry out public sector audits on the Auditor-General’s behalf. It's important work.

An auditor gives an independent report with an opinion on the financial statements and service performance information in an annual report. The statements are vital, because they explain what has been done with the public money entrusted to that organisation.

The auditor’s report is a guide for the reader about the reliability of the information in the financial statements and service performance information.

Find out more about what an auditor does...

How audit fees are set

The aim is for fees that are fair to the public organisations and provide a fair return to auditors for the work they are required to do.

Audit New Zealand is not a profit-making business, so its audit fees are used as a benchmark for maintaining reasonable fees among all auditors who do work on the Auditor-General's behalf.

The Auditor-General monitors audit fees to ensure that fees are based on realistic hours, an appropriate audit team mix, and charge-out rates that are in line with market rates.

Find out more about how fees are set...

Audit fees
Choosing firm

Choosing an audit firm

Public organisations don't alway know that the Auditor-General appoints their auditors. Auditors are usually appointed for three years and some must be replaced after six years, to ensure their independence.

Find out more about appointing auditors...

Have you ever wondered what an auditor does? Their work is largely in the background,  but it’s really important in maintaining trust and confidence in our public sector. 

Transcript: What an auditor does


When the auditor gives their opinion, they use auditing expressions that come from international standards and conventions. Here's a plain English explanation of those terms...