Financial Statement Audits of Special Broadcasting Service Corporation National & DAB Licence Company Limited

The Auditor-General and the staff of the Australian National Audit Office (ANAO) play an important role in the process of public accountability by providing the Parliament, the Executive, and Management with an independent assessment of the operations of public sector organisations.

The ANAO’s Executive and staff are located in Canberra.
The ANAO provides its principal client, the Parliament, with approximately 50 published audit reports annually. These reports include performance audits and financial statement audits. The ANAO also has a close working relationship with the Joint Committee of Public Accounts and Audit (JCPAA) which reviews the audit reports on a quarterly basis.

In addition, the ANAO provides audit services to about 260 audit client entities, including a number of commercially oriented entities. The majority of these clients prepare financial statements under the Public Governance, Performance and Accountability Act 2013 (Cth) (PGPA Act).

The audit reports on the financial statements of these clients are published in the clients' annual reports, which are tabled in Parliament.
Financial Statement Audits are generally undertaken under the provisions of the Auditor-General Act 1997 (Cth) (Auditor-General Act) and the PGPA Act.

These audits are undertaken in accordance with the ANAO Auditing Standards set by the Auditor-General in accordance with section 24 of the Auditor-General Act 1997 (as amended from time to time).