National Greenhouse and Energy Reporting (Audit) Determination 2009

In force

Administered by

Department of Climate Change, Energy, the Environment and Water

This item is authorised by the following title:

National Greenhouse and Energy Reporting Act 2007

Superseded version

View latest version

View as made version

F2015C00875 C02

09 October 2015 - 30 June 2016

Table of contents

1.1 Name of Determination
1.2 Commencement
1.3 Overview of Determination
1.4 Definitions
1.5 Types of audits
1.6 Reasonable assurance engagements
1.7 Limited assurance engagements
2.1 Overview of Part
2.2 Preparing for audit
2.3 Personal involvement of audit team leader required
2.4 Independence and conduct declaration
2.5 Audit to be carried out in compliance with Regulations etc
2.6 Audit team leader to prepare documentation
3.1 Overview of Part
3.2 Overview of Division
3.3 Assurance engagement terms
3.4 Assurance engagement terms to be agreed
3.5 Overview of Division
3.6 Preparing assurance engagement plan
3.7 Peer reviewer
3.8 Ongoing nature of plan
Subdivision 3.3.3 Performing assurance engagement
3.9 Audit procedures to be done while performing assurance engagement
3.10 Risk assessment
3.11 Tests of audited body’s systems and processes
3.12 Use of evidence from previous audits
3.13 Gathering evidence
3.14 Types of evidence
3.15 Methods for gathering evidence
3.16 Consideration of materiality of misstatement
3.17 Giving conclusions in a reasonable assurance engagement
3.18 Giving conclusions in a limited assurance engagement
3.19 Other conclusions
3.20 Overview of Division
3.21 Requirements for assurance engagement report
3.22 Part A requirements
3.23 Part B requirements
4.1 Overview of Part
4.2 Verification engagement terms
4.3 Verification engagement terms to be agreed
4.4 Planning verification engagement
4.5 Ongoing nature of plan
4.6 Performing verification engagement
4.7 Reporting on verification engagement
4.8 Contents of verification engagement report
- Endnotes Endnote 1—About the endnotes The endnotes provide information about this compilation and the compiled law. The following endnotes are included in every compilation: Endnote 1—About the endnotes Endnote 2—Abbreviation key Endnote 3—Legislation history Endnote 4—Amendment history Endnotes about misdescribed amendments and other matters are included in a compilation only as necessary. Abbreviation key—Endnote 2 The abbreviation key sets out abbreviations that may be used in the endnotes. Legislation history and amendment history—Endnotes 3 and 4 Amending laws are annotated in the legislation history and amendment history. The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation. The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law. Misdescribed amendments A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history. If a misdescribed amendment cannot be given effect as intended, the amendment is set out in the endnotes. Endnote 2—Abbreviation key A = Act orig = original ad = added or inserted par = paragraph(s)/subparagraph(s) am = amended /sub-subparagraph(s) amdt = amendment pres = present c = clause(s) prev = previous C[x] = Compilation No. x (prev…) = previously Ch = Chapter(s) Pt = Part(s) def = definition(s) r = regulation(s)/rule(s) Dict = Dictionary Reg = Regulation/Regulations disallowed = disallowed by Parliament reloc = relocated Div = Division(s) renum = renumbered exp = expires/expired or ceases/ceased to have rep = repealed effect rs = repealed and substituted F = Federal Register of Legislative Instruments s = section(s)/subsection(s) gaz = gazette Sch = Schedule(s) LI = Legislative Instrument Sdiv = Subdivision(s) LIA = Legislative Instruments Act 2003 SLI = Select Legislative Instrument (md) = misdescribed amendment SR = Statutory Rules mod = modified/modification Sub-Ch = Sub-Chapter(s) No. = Number(s) SubPt = Subpart(s) o = order(s) underlining = whole or part not Ord = Ordinance commenced or to be commenced Endnote 3—Legislation history Name FRLI registration Commencement Application, saving and transitional provisions National Greenhouse and Energy Reporting (Audit) Determination 2009 6 Jan 2010 (see F2010L00053) 7 Jan 2010 National Greenhouse and Energy Reporting (Audit) Amendment Determination 2012 (No. 1) 22 Aug 2012 (see F2012L01738) 23 Aug 2012 — National Greenhouse and Energy Reporting (Audit) Amendment Determination 2015 (No. 1) 8 October 2015 (see F2015L01638) 9 October 2015 (ss1-4, Sch 1) — Endnote 4—Amendment history Provision affected How affected Part 1 S. 1.3 am F2012L01738; am F2015L01638; am F2015L01638 S. 1.4 am F2012L01738; am F2015L01638; am F2015L01638 Heading to s. 1.5 rs F2012L01738 S. 1.5 am F2012L01738; am F2015L01638; am F2015L01638 Part 2 Heading to Div. 2.1 of Part 2 rep F2012L01738 S. 2.1 am F2012L01738; am F2015L01638 S. 2.4 am F2012L01738 S 2.5 am F2015L01638 Note to s. 2.5 am F2012L01738 Part 3 Division 3.2 S. 3.3 am F2012L01738 S. 3.4 am F2012L01738 Division 3.3 Subdivision 3.3.2 S. 3.6 am F2012L01738; am F2015L01638; am F2015L01638 Subdivision 3.3.3 S. 3.11 am F2012L01738; am F2015L01638 S. 3.12 am F2012L01738; am F2015L01638 S. 3.14 am F2012L01738; am F2015L01638 Note to s. 3.17 (2) am F2012L01738 Note 1 to s. 3.17 (3) am F2012L01738 Note to s. 3.18 (2) am F2012L01738 Note 1 to s. 3.18 (3) am F2012L01738 Division 3.4 S. 3.21 am F2012L01738 S. 3.22 am F2012L01738 S. 3.23 am F2012L01738 Part 4 Division 4.2 S. 4.2 am F2012L01738; am F2015L01638 S. 4.3 am F2012L01738 Division 4.4 S. 4.7 am F2012L01738; am F2015L01638 S. 4.8 am F2012L01738; am F2015L01638

National Greenhouse and Energy Reporting (Audit) Determination 2009

Legislation text