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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
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F2010L00053
06 January 2010
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22 August 2012
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1.1 Name of Determination
1.2 Commencement
1.3 Overview of Determination
1.4 Definitions
1.5 Types of greenhouse and energy 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
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
