Marginal note:Annual audit
34 (1) The Auditor General of Canada shall audit the accounts, including those related to the Yukon Consolidated Revenue Fund, and financial transactions of the Yukon Government in each fiscal year in accordance with auditing standards recommended by the Chartered Professional Accountants of Canada or its successor and shall express his or her opinion as to whether
(a) the consolidated financial statements present fairly, in all material respects and in accordance with accounting principles recommended for the public sector by that organization or its successor, the financial position of the Yukon Government as at the end of the fiscal year and the results of its operations in, and changes in its financial position for, the fiscal year; and
(b) the transactions of the Yukon Government that have come to the notice of the Auditor General in the course of the audit are within the powers of the Yukon Government under this or any other Act.
Marginal note:Report
(2) The Auditor General shall report to the Legislative Assembly any matter falling within the scope of the audit that, in his or her opinion, should be reported to the Assembly.
- 2002, c. 7, s. 34
- 2017, c. 26, ss. 46, 62
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