An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon." Auditing also attempts to ensure that the books of accounts are properly maintained by the concern as required by law. Auditors consider the propositions before them, obtain evidence, roll forward prior year working papers, and evaluate the propositions in their auditing report.
A financial audit is conducted to provide an opinion whether "financial statements" are stated in accordance with specified criteria. Normally, the criteria are international accounting standards, although auditors may conduct audits of financial statements prepared using the cash basis or some other basis of accounting appropriate for the organization. In providing an opinion whether financial statements are fairly stated in accordance with accounting standards, the auditor gathers evidence to determine whether the statements contain material errors or other misstatements.
The state auditor of North Carolina is a statewide elected office in the U.S. state of North Carolina. The state auditor is a constitutional officer responsible for overseeing and reviewing the financial accounts of all state government agencies. The auditor also conducts performance audits of state agencies, ensures state agencies' accounting conforms with Generally Accepted Accounting Principles, evaluates the integrity of computer-generated information, and investigates the misuse of state funds or property. The incumbent is Jessica Holmes, who became state auditor on December 16, 2023.
The National Audit Office (NAO) is an independent Parliamentary body in the United Kingdom which is responsible for auditing central government departments, government agencies and non-departmental public bodies. The NAO also carries out value for money (VFM) audits into the administration of public policy.
The state auditor of Minnesota is a constitutional officer in the executive branch of the U.S. state of Minnesota. Nineteen individuals have held the office of state auditor since statehood. The incumbent is Julie Blaha, a DFLer.
The Auditor General of Newfoundland and Labrador is appointed by the Lieutenant-Governor in Council and confirmed by a resolution of the House of Assembly
The Oklahoma State Auditor and Inspector is an elected Constitutional officer for the U.S. State of Oklahoma. The State Auditor and Inspector is responsible for auditing and prescribing bookkeeping standards of all government agencies and county treasurers within Oklahoma. The office in its current form is a consolidation of the office of State Auditor with that of the office of State Examiner and Inspector, both of which dated back to statehood in 1907. The two positions were combined in 1979 after passage of State Question 510 in 1975. Tom Daxon was the first person to hold the combined office and the first Republican as all previous occupants of either position were Democrats.
The New Jersey State Auditor is a constitutional officer appointed by the New Jersey Legislature and administratively placed within the Office of Legislative Services. The Auditor conducts financial and performance audits of State agencies, certain school districts, and vicinages of the Judiciary. The State Auditor also conducts studies on the operation, economy and efficiency of State-run or State-supported programs.
The Australian National Audit Office (ANAO) is the supreme audit institution of Australia, functioning as the national auditor for the Parliament of Australia and Government of Australia. It reports directly to the Australian Parliament via the Speaker of the House of Representatives and the President of the Senate. Administratively, the ANAO is located in the Prime Minister and Cabinet portfolio.
State auditors are fiscal officers lodged in the executive or legislative branches of U.S. state governments who serve as external auditors, program evaluators, financial controllers, bookkeepers, or inspectors general of public funds. The office of state auditor may be a creature of the state constitution or one created by statutory law.
The Office of the Auditor General Manitoba—known as the Audit Office (1876–1916), Office of the Comptroller-General (1916–69), and Office of the Provincial Auditor (1969–2001)—is an independent office of the Legislative Assembly of Manitoba whose stated purpose is to assist Members of the Legislative Assembly with matters such as accountability and the performance of government.
The Arkansas state auditor is a constitutional officer within the executive branch of the U.S. state of Arkansas. Thirty-five individuals have occupied the office of state auditor since statehood. The incumbent is Dennis Milligan, a Republican who took office in 2023.
The auditor-general of New South Wales helps the Parliament of New South Wales hold government accountable for its use of public resources.
The Office of the Auditor-General of Kenya is an Independent Office established under Article 229 of the Constitution of Kenya to audit Government Bodies and report on their management of allocated funds. The current Auditor-General is Nancy Gathungu.
The state auditor of New Mexico is a constitutional officer in the executive branch of government of the U.S. state of New Mexico. Twenty-eight individuals have held the office of state auditor since statehood. The incumbent is Joseph Maestas, a Democrat.
The state auditor of Washington is an independently elected constitutional officer in the executive branch of the government of the U.S. state of Washington. Eleven individuals have held the office since statehood. The incumbent is Pat McCarthy, a Democrat and the first woman to occupy the office.
The Montana state auditor is a constitutional officer in the executive branch of government of the U.S. state of Montana. The state auditor is elected once every four years, concurrent with the state's gubernatorial election and the U.S. presidential election. The current state auditor is Troy Downing, who was first elected in November 2020 and took office in January 2021.
The auditor of public accounts of Nebraska, more commonly known as the "state auditor", is an elected constitutional officer in the executive branch of the U.S. state of Nebraska. Twenty-five individuals have held the office of auditor of public accounts since statehood. The current auditor is Mike Foley, a Republican.
The state auditor of West Virginia is an elected constitutional officer in the executive branch of the U.S. state of West Virginia. The incumbent is JB McCuskey, a Republican.
The state auditor of South Dakota is a constitutional officer in the executive branch of the U.S. state of South Dakota. Twenty-seven individuals have held the office of state auditor since statehood. The incumbent is Rich Sattgast, a Republican.
