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Updated Guidance for Performance Audits in the Public Sector – AASB

Date recorded:

At its meeting on October 7-8, 2019, the AASB discussed the key issues raised by stakeholders on the Exposure Draft, “Assurance and Related Services Guideline (AuG) 50, Conducting a Performance Audit in the Public Sector in Accordance with CSAE 3001.” Key issues discussed included:

  1. the definition of legislative auditor;
  2. addressing concerns related to internal control; and
  3. how to present an assurance conclusion in a performance audit.

The AASB will continue to discuss these issues at a future meeting.

Review the executive summary on the AASB's Web site.

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