About us > Vision, mission and values

About us

Vision, mission and values


Excellence in public sector auditing

We strive for excellence in the provision of independent public sector audit services through commitment to professionalism and innovation.


To provide independent, professional and quality audit services in order to help the Government and public sector organisations enhance public sector performance and accountability in Hong Kong

We achieve our Mission by:

  • conducting regularity audits which provide the Legislative Council with an overall assurance that the Government's financial and accounting transactions and those of funds of a public or quasi-public nature are proper and that they conform to accepted accounting standards; and

  • conducting value for money audits which provide the Legislative Council with independent information, advice and assurance about the economy, efficiency and effectiveness with which any bureau/department of the Government, agency, other public body, public office, or audited organisation has discharged its functions.


We are committed to upholding a high standard of integrity and conduct in discharging our audit responsibilities. We share a set of core values including Professionalism, Probity and People-oriented, which underpin all facets of our work including Our services, Our culture and Our People. These core values and their related attributes, as illustrated below, define the way we conduct ourselves in all the work we do.

Our values


We seek to achieve excellence by conducting our work with professional competence and expertise, in accord with the highest standards of ethics and proficiency.


We strive to be, and be seen to be, independent, objective, unbiased and free from undue influences in the provision of audit services.


We strive for innovative approaches and continuous improvements by accepting, promoting and sharing creative and innovative ideas.

Adding value

We are committed to adding value to public sector management by delivering quality audit services.


We act in an open, honest and ethical manner.


We strive to be fair, just and impartial in conducting our work.


We support our people and work but are open to make changes and improvements.


We are committed to enhancing our economy, efficiency and effectiveness, and reporting our work to our stakeholders.


We are committed to creating a work environment which values our staff and helps them realise their full potential.


We work as a team to bring out the best in our staff so that each person may contribute to the achievement of our Vision and Mission.

Continuous development

We are committed to developing our staff through mentoring, training, learning and sharing.


We are vigilant and closely monitor the issues of concern to our stakeholders, and try our best to meet their needs and expectations.