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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

Client substantiation file

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

Tax matters

This section can 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.

Model financial statements

Audit New Zealand’s model financial statements have been developed to help entities provide essential information to the users of financial statements. The models include our latest thinking on meeting financial reporting and legislative requirements for:

Crown entity (tier 1 and 2) tertiary education institution (tier 1 and 2)
government department (tier 1 and 2) council-controlled organisation (tier 3)
district health board (tier 1) Administration bodies and reserve boards (tier 4)
local authorities (tier 1 and 2) Cemeteries (tier 4)

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.

Client updates - videos and presentations

Audit New Zealand organises updates for clients each year in various locations around the country. You can watch videos or review presentations on a range of topics:

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.

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: 18 October 2019