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Australian National Audit Office Auditing Standards 2026
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Department of the Prime Minister and Cabinet
This item is authorised by the following title:
Auditor-General Act 1997
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F2026L00614
22 May 2026
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Part 1—Preliminary
1 Name
2 Commencement
3 Authority
4 Schedules
5 Definitions
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Part 2—Auditing standards
6 Australian National Audit Office Auditing Standards
7 Annual financial statements audits
8 Audit of annual consolidated financial statements
9 Annual performance statements audits
10 Performance audits
11 Assurance reviews
12 Audit of the Australian National Audit Office conducted by the Independent Auditor
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Part 3—Transitional provisions
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13 Transitional provision
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Schedule 1—Repeals
Australian National Audit Office Auditing Standards 2024
Previous Auditing Standards made under section 24 of the Act
