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Good practice

This section has useful information and examples of good practice. We hope you will make use of these resources. Please let us know what you find useful and what else we could include on here.

Working with your auditor - Whangarei District Council

Model financial statements

Audit New Zealand’s model financial statements highlight our latest thinking on meeting financial reporting and legislative requirements, as well as providing essential information to users of financial statements.

These most recent models have been prepared using the public benefit entity (PBE) accounting requirements.

Videos and presentations from our annual updates

For the last few years Audit New Zealand has organised updates in various locations around the country. Many of our presenters have kindly agreed that we can share their presentations on video. We have included presentation slides if possible. You can view presentations and videos from updates in 2019, 2018, 2017, 2016, 2015, 2014, and 2013 here.

Client substantiation file

This is your tool box to help you prepare all the information your auditors will need to be able to complete your audit. You’ll find check lists, questionnaires, and other resources in this extensive folder of information. We want your audit to be as smooth and efficient as possible. This tool box is designed to help you. You’ll find you can download lots of the documents so you can customise them for your entity.

Tax matters

This section is to help when dealing with a number of complex tax matters including, tax calculation and disclosure examples, GST treatment of land sales and purchases, deferred tax calculation guidelines, and accounting for tax loss transfers.

Managing assets

This section has been developed to share learning from our long-term plan audits. Asset management for public entities: Learning from local government examples, and Asset management and long-term planning: Learning from audit findings 2015 to 2017.

Performance reporting

Managing performance effectively is critical to the success of a well-run public entity. These documents provide guidance on annual reports, statements of intent, and performance management.

Other resources 

This section contains information about public sector audits and resources published by other organisations.

You can also check out the Auditor-General’s auditing standards on the Office of the Auditor-General’s website and the accounting standards on the XRB website.

Page last updated: 25 July 2019