The Provincial Auditor is an Officer of the Legislative Assembly in the Province of Saskatchewan and is the auditor of public money managed by the Government of Saskatchewan. The Provincial Auditor Act gives the Provincial Auditor the responsibility, authority, and independence to audit and publicly report on all government organizations.

The Provincial Auditor helps the Legislative Assembly hold the Government accountable by independently examining the Government's reports on its performance and its management systems and practices.

This independence from the Government and the public service is essential for the Office to perform its work effectively and without bias. The Provincial Auditor reports directly to the Legislative Assembly through the Speaker of the House and does not report to a Minister of the Crown.

The Provincial Auditor has managerial independence to run its office, employ staff, and purchase goods and services without interference from the Government.