Client Substantiation File


Your tool box for effective and efficient audits.

Why do we audit public entities?

The Auditor-General, through his Appointed Auditors, provides independent assurance that public entities are operating properly and accounting for their entities’ performance. Audit New Zealand is a business unit of the Auditor-General and we carry out the largest number of public sector audits on the Auditor-General’s behalf.

We work together with the entities we audit to make sure your audit goes as effectively and efficiently as possible.  We’ve put together this tool box to help you prepare the information you will need to provide to us so we can complete the work that needs to be done.

When an entity provides the full information we need it helps us, your auditors, to complete the audit as effectively as possible and makes sure you get maximum value from your audit.

Part of our kaupapa is to help improve the public service. Apart from the audit opinion we’ll provide a report to governors and senior management with comments and, sometimes, suggestions about where you can look for improvements in the future.

We’ve made some videos about the client substantiation file and how to use it. You can look at them here.

Checklists and templates

Information requests and questionnaires

Page updated: 4 March 2020