Audit Process

Our audit process follows an annual cycle. Each year, we plan our audit work, carry it out, and report on our findings. Those findings then form part of the Auditor-General's reporting to Parliament. So,the quality of the judgements our auditors make is absolutely critical. The audit findings are also taken into account when the Auditor-General's staff provide advice and assistance to Parliamentary selected committees on their financial reviews of public entitles, and estimates examinations.



Audit Engagement Letter  Issued to your entity's governing body or Chief Executive to confirm the terms of the annual audit engagement. This usually happens every three years, but we will issue a new letter sooner if there are significant changes to the terms of your audit.
Audit Arrangements Letter Issued annually. It details specifics about your audit.
Interim audit Depending on the size and complexity of your entity, we may do an interim audit during the year to look at the control environment. (The control environment is the overall awareness of, and actions that affect the internal control system.)
Audit/site visits We may visit your entity's offices or visit specific site during the course of the audit.
Final audit Carried out depending on the availability of staff and urgency of audit to be carried out especially on audit of financial statement of public account and public enterprises.
Audit Report Our opinion on your financial statements and, for some entities, statement of service performance.
Management Report  Key findings from our audit and recommendations for areas where we've identified potential improvements.


Postal Address

Tonga Office of the Auditor General
Tupou College Old Boys Building

P.O. Box 50, Maamaloa
Vaha'akolo Road


S5 Box