AUDIT ACT 2008 - SECT 19 Auditor-General's opinions on financial statements and related information as to State entities
AUDIT ACT 2008 - SECT 19
Auditor-General's opinions on financial statements and related information as to State entities
(1) The Auditor-General is to prepare and sign an opinion on an audit carried out under section 18(1) in accordance with requirements determined by the Australian Auditing and Assurance Standards.(2) The Auditor-General is to provide the opinion prepared and signed under subsection (1) , and any formal communication of audit findings that is required to be prepared in accordance with the Australian Auditing and Assurance Standards, to the State entity's appropriate Minister and provide a copy to the relevant accountable authority.(3) The Auditor-General must finalise his or her audit opinion for a State entity or an audited subsidiary of a State entity within 45 days of receiving financial statements from the accountable authority.(4) Where financial statements of a State entity or an audited subsidiary of a State entity are to be included in an Annual Report to be tabled in Parliament, the Auditor-General must ensure that the opinion prepared and signed under subsection (1) is provided to the relevant Minister at least 5 days prior to the requested tabling date.