We largely use our own professionally qualified and trained staff to deliver performance audits. However, we also engage experts to advise or work with our performance audit teams on complex and technical issues and use contractors to supplement staff resources where required.
We deliver a range of attest services to public sector agencies. We conduct financial audits in accordance with the Australian Auditing Standards and relevant professional and legislative requirements. Additional information about the delivery of our financial audits is in Appendix B.
This section sets out our attest engagement work program for 2021–22. This encompasses reports to Parliament on the results of our financial and performance statement audits of agencies and the number and type of audit opinions we expect to issue.
This section sets out our proposed performance audit program for the next three years. In 2021–22, we plan to deliver 18 performance audits.
For each audit listed, we outline the audit specification, which includes our objective for the audit, the issues we intend to examine and the agencies we expect to include.