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Superseded version

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View as made version

F2012C00678 C01

23 August 2012 - 08 October 2015

Table of contents

1.1 Name of Determination [see Note 1]
1.2 Commencement [see Note 1]
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
- Notes to the STYLEREF Title National Greenhouse and Energy Reporting (Audit) Determination 2009

National Greenhouse and Energy Reporting (Audit) Determination 2009

Legislation text