Regulation 126 — REGULATIONS_AUDIT

(a) The three parties (auditor, responsible party and intended users)

(b) Subject matter, criteria and subject matter information

126. Elements of public sector auditing The elements of public sector auditing are as follows and as detailed in the Comptroller and Auditor General’s Auditing Standards and specifically provided for, as applicable, in the Guidelines for Compliance Audits, Performance Audits and Financial Audits issued by the Comptroller and Auditor General.

(c) Types of engagement (attestation and direct reporting)

(d) Confidence and assurance in public-sector auditing and levels of assurance.