Under the Auditor-General Act 2009, the Queensland Parliament has assigned responsibility for auditing Queensland public sector entities, including local governments, to the Auditor-General, supported by the Queensland Audit Office (QAO).

Our audits provide independent assurance to parliament and the Queensland community that public sector entities are reporting their financial performance accurately and managing public resources appropriately. We are one of Queensland’s integrity bodies and a crucial part of the state’s governance and accountability framework. Our independence reduces the risk of actual or perceived influence from audited entities and provides for consistent audit oversight across the public sector.

QAO delivers more than 400 audit opinions across Queensland. To support this significant body of work, we engage contracted audit service providers (ASPs), who are an important and integrated part of our audit workforce.

Each year, we review how best to deliver our financial audit program, determining the appropriate mix of audits undertaken by QAO and those delivered through audit service providers. We consider factors such as emerging risks, client complexity, regional presence, sector expertise, workforce planning, and the length of time audits have been conducted by QAO or a provider. 

Regardless of who delivers the audit, the Auditor-General remains responsible for the audit opinion.

Beyond meeting legislative requirements, audits help public sector entities strengthen financial reporting, governance, and internal controls, while enabling QAO to share insights on emerging risks and good practice. 

Through our public reporting to parliament, we maintain independent assurance and uphold the high standards of audit quality expected by, and providing value for, parliament and the Queensland community.

Registering with QAO as an audit service provider

QAO invites professional services firms to express their interest in partnering with QAO by contacting us at procurement@qao.qld.gov.au.  

We appoint audit service providers through a competitive selection process. Once firms meet the criteria, we invite them to tender for work though our annual procurement processes.

Our fact sheet provides information on how we select and manage audit service providers. BUTTON

Our contract auditing supply conditions (link) outline the conditions and responsibilities that all audit service providers must agree when engaged by QAO. 

BUTTON to supply conditions

All audit service providers must also acknowledge and adhere to confidentiality requirements under section 53 of the Auditor-General Act 2009, and sign a declaration to observe confidentiality. An example copy is provided below.

BUTTON confidentiality 

Learn more about the Act on our website at www.qao.qld.gov.au/audits/our-mandate.

If you are interested in working with QAO as an audit service provider, please email procurement@qao.qld.gov.au or telephone 07 3149 6000.