FAQs

The current auditor general is Michael A. Pickup, FCPA, FCA. The auditor general is independent of government, non-partisan, reports directly to the Legislative Assembly for an eight-year term.

The auditor general is the Legislative Assembly of British Columbia's independent auditor. The Office conducts independent audits advising on how well government is managing its responsibilities and resources. This work contributes to improved financial reporting, programs, and services for the benefit of the people in B.C.

Read What We Do for more information.

The auditor general is non-partisan and independent of government and reports directly to the Legislative Assembly. The Office of the Auditor General conducts audits, reports on how well government is managing its responsibilities and resources, and makes recommendations for continuous improvement.

The attorney general administers justice and provides legal advice to government.

The auditor general is the auditor of the government reporting entity (GRE) which consists of ministries, Crown corporations, and other government organizations such as universities, colleges, school districts, health authorities, and similar organizations that are controlled by or accountable to the Provincial government. Visit Who We Audit for more information.

The Office of the Auditor General engages in two types of audits: financial and performance. Both types of audits are carried out in accordance with the Assurance Standards of the Canadian Institute of Chartered Accountants.

We regularly assess the government environment, and rank potential audit topics based on a combination of impact (on dollars and people), urgency and our capacity to do the work. To accommodate emerging priorities, our work plan is reviewed and adjusted regularly. We assess the interest of legislators, MLAs, and the public in potential audit topics, review these suggestions carefully, and incorporate them in our planning where possible. We encourage you to send us your suggestions.

The audit of government’s Summary Financial Statements is the largest audit the Office performs each year.

Financial statements are standardized documents that describe an entity’s financial performance and condition over a set period of time, often the fiscal year cycle.

A financial statement audit is a standardized process applied to a set of financial statements, such that an independent auditor can render a formal auditor’s opinion, which is usually attached to the front of the financial statements.

A financial statement audit provides assurance that:

• the statements are presented fairly in accordance with standards that are generally accepted within the accounting profession; and
• an independent audit process has been applied, subject to the limitations of an audit and scope applied, as described in the auditor’s report.

Readers of the audited financial statements can derive comfort about the true and fair presentation of the financial statements (subject to the inherent limitations of the audit process).

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We encourage you to send us your suggestions using our online form.

Our financial audit process and performance audit process are described for you. Preparing for a financial audit also contains some helpful tips and information.