The significance and disposition of corrected and uncorrected misstatements identified during the engagement. …

Evidence that the financial report has been reviewed by the Engagement Leader (attach financial report for Signing Officer to review). …

Confirmation that the financial report complies in all material respects with accounting and financial reporting standards. …

Evidence that the Management Representation Letter has been reviewed by the Engagement Leader. …

Confirmation that sufficient appropriate audit evidence has been obtained to support the conclusions reached and for the auditor’s report to be …

Recommended draft auditor’s report and Auditor’s Independence Declaration (where applicable) (attach for Signing Officer to review). …

Significant matters communicated or expected to be communicated to management and those charged with governance or regulatory authorities. …

Information about instances of non-compliance with laws or regulations. …

Issues with sector wide implications, or other sensitive issues which may be of interest to the Parliament, Executive Government or the …

In implementing Audit Office policies or procedures applicable to the audit engagement, the Engagement Leader exercises professional judgement and is influenced by the nature and circumstances of the engagement and any changes during the engagement, to …