Item - 2012.AU9.5

Government auditing standards require that audit organizations performing audits in accordance with Generally Accepted Government Auditing Standards (GAGAS) undergo an external quality assurance review every three years.  This report provides the results of the Auditor General’s External Quality Assurance Review.  This is the third such review for the Auditor General’s Office.

The Auditor General received an “unqualified opinion” for this review.  An “unqualified opinion” is the highest rating possible and indicates that audit work is conducted in accordance with Generally Accepted Government Auditing Standards.  The process also provides the opportunity for reviewers to offer observations related to audit organization practices that are particularly noteworthy as well as suggestions related to professional industry best practices.