National Greenhouse and Energy Reporting (Audit) Determination 2009

This Determination is made under the National Greenhouse and Energy Reporting Act 2007. Under this act, a person may be audited for compliance with one or more aspects of the act or the related regulations. Such audits are called greenhouse and energy audits.

 

This regulation provides for the requirements to be met by audit team leaders in preparing for and carrying out greenhouse and energy audits, safeguard audits and emission reduction funds audits and in preparing resulting reports. The requirements vary according to the type of audit being carried out. They include minimum information and content of the reports as well as necessary steps and procedures.

 

Two types of audit are outlined: an assurance engagement and a verification engagement. In an assurance engagement, the audit team leader provides an independent opinion about the matter being audited and uses professional judgment in preparing for and carrying out the audit and preparing the assurance engagement report. In a verification engagement, the audit team leader only carries out specified procedures for the purposes of verifying the matter being audited.

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