Description of the auditor’s legal structure and ownership

The ‘Role’ section in Part 2 details the legislative framework for the roles of the Auditor-General and the ANAO.

Description of the auditor’s governance structure

The ‘Governance’ section in Part 4 details the corporate governance framework of the ANAO.

Description of the auditor’s internal quality control system

The ‘Quality’ section in Part 4 details the ANAO’s internal quality framework and internal audit and quality assurance arrangements.

Statement on the effectiveness of the auditor’s internal quality control system in the reporting year

The ‘Quality’ section in Part 4 details the ANAO’s internal quality framework and internal audit and quality assurance arrangements.

The name of each body that is authorised to review the auditor, and the date of the most recent review of the auditor conducted by each body

The ‘External scrutiny’ section in Part 4 details the bodies that are authorised to review the work of the ANAO and the external review commenced during the year.

Table 2.1 in Part 2 describes external reviews of the ANAO’s audits by the Joint Committee of Public Accounts and Audit.

The names of the bodies for which the auditor conducted an audit in the reporting year

The year-end report to the Parliament on audits of financial statements (Auditor-General Report No. 20 of 2019–20) lists all entities for which financial statement audits were conducted for the period ended 30 June 2019.

Information on all audit reports tabled by the Auditor-General in the Parliament during 2019–20 is available on the ANAO website.

Statement about the auditor’s independence practices in the reporting year, including the date on which the auditor most recently conducted an internal review of its independence compliance

The ‘Probity and independence’ section in Part 4 details the ANAO’s independence framework for audit professionals.

Statement about the policy that the auditor follows regarding the amount and nature of professional education that members of an audit team must undertake during the reporting year

The ‘Supporting high performance’ section in Appendix E details the ANAO’s education framework for audit professionals.

Financial information for the auditor for the reporting year

The ‘Report on financial performance’ section in Part 3 provides an overview of the ANAO’s financial results.

The ANAO’s audited financial statements for 2019–20 are presented in Part 3.

Information on the basis for remuneration of the auditor’s senior managers

Note 2 of the financial statements in Part 3 details the ANAO’s arrangements for performance assessment and performance pay, and senior executive remuneration.