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Independent Auditor's Report alternate text

Australian National Audit Office

 

To the Attorney-General

I have audited the accompanying financial statements of the Attorney-General’s Department for the year ended 30 June 2014, which comprise: a statement by the Chief Financial Officer; Statement of Comprehensive Income; Statement of Financial Position, Statement of Changes in Equity; Cash  Flow Statement; Schedule of Commitments; Schedule of Contingencies; Administered Schedule of Comprehensive Income; Administered Schedule of Assets and Liabilities; Administered Reconciliation Schedule; Administered Cash Flow Statement; Schedule of Administered Commitments; Schedule of Administered Contingencies; and Notes to and forming part of the Financial Statements, comprising a summary of significant accounting policies and other explanatory information.

Chief Executive’s Responsibility for the Financial Statements

The Chief Executive of the Attorney-General’s Department is responsible for the preparation of financial statements that give a true and fair view in accordance with the Finance Minister’s Orders made under the Financial Management and Accountability Act1997, including the Australian Accounting Standards, and for such internal control as is necessary to enable the preparation of financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error.

Auditors Responsibility

My responsibility is to express an opinion on the financial statements based on my audit. I have conducted my audit in accordance with the Australian National Audit Office Auditing Standards, which incorporate the Australian Auditing Standards. These auditing standards require that I comply with relevant requirements relating to audit engagements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Attorney-General’s Department’s preparation of the financial statements that give a true and fair view in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Attorney-General’s Department’s  internal control. An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of accounting estimates made by the Chief Executive of the Attorney-General’s Department, as well as evaluating the overall presentation  of the financial statements.

I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion.

Independence

In conducting my audit, I have followed the independence requirements of the Australian National Audit Office, which incorporate the requirements of the Australian accounting profession.

Opinion

In my opinion, the financial statements of the Attorney-General’s Department:

  1. Have been prepared in the accordance with the Finance Minister’s Orders made under the Financial Management and Accountability Act 1997, including the Australian Accounting Standards; and
  2. Give a true and fair view of the matters required by the Finance Minister’s Orders, including the Attorney-General’s Department’s financial position as at 30 June 2014 and its financial Performance and cash flows for the year then ended.

Australian Audit Office

Serena Buchanan signature

Serena Buchanan
Executive Director

Delegate of the Auditor-General

Canberra
25 August 2014

Attorney-General’s Department
Statement by the Chief Executive Officer and the Chief Financial Officer

In our opinion, the attached financial statements for the year ended 30 June 2014 are based on properly maintained financial records and give a true and fair view of the matters required by the Finance Minister’s Orders made under the Financial Management and Accountability Act 1997, as amended.

Roger Wilkins AO, Chief Executive Officer, 25th day of August 2014 Stephen Lutze, Chief Financial Officer, 25th day of August 2014