oa Auditing SA - Independence of Auditors-General

Volume 2002, Issue 22
  • ISSN : 1028-9003



Independence is a fundamental attribute of Auditors-General and their Supreme Audit Institutions. Their prime objective is to provide an independent view on whether the government's accounts fairly present its financial position. To be accountable for its finances, a government must publish accurate and timely figures. The Auditor-General's aim must be to confirm the accuracy or otherwise of these figures - do they reflect the actual income and expenditure and have they been correctly analysed? The financial affairs of the government must also be reported promptly - history may judge late accounts, but governments may not be asked to explain their fiscal affairs or financial management if the accounts are only (if ever) produced several years after the event.

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