Document ID: chunk:federal_register_of_legislation:F2025C00102:reg:3:p11
Version: federal_register_of_legislation:F2025C00102
Segment Type: reg
Provision Reference: reg 3 (pt 11/28)
Character Range: 213100–215796

an accurate assessment of whether the integrity of rabbit meat, ratite meat, rabbit meat products or ratite meat products exported, or prepared for export, as food can be ensured; or
 (d) prevents, or is likely to prevent, an accurate assessment of whether rabbit meat, ratite meat, rabbit meat products or ratite meat products exported, or prepared for export, as food:
 (i) are wholesome; or
 (ii) are traceable and can be recalled if required; or
 (iii) meet an importing country requirement relating to the meat or meat products.

9‑5  Audit reports
 (1) After an auditor completes an audit, or the audit ends, the auditor must make a written report (an audit report) of the audit.
Note: An auditor is an authorised officer or an approved auditor (see the definition of auditor in section 12 of the Act).
 (2) The audit report must include the following:
 (a) the name of the auditor;
 (b) the day the audit commenced, the day the audit was completed or ended and the total time spent (in hours) conducting the audit;
 (c) a description of the export operations, or the matters referred to in subsection 267(1) of the Act, to which the audit relates;
 (d) a description of the nature and scope of the audit.
 (3) The audit report must state:
 (a) whether, in the auditor's opinion:
 (i) the audit was satisfactorily completed or the audit was ended before it could be satisfactorily completed; and
 (ii) the requirements to which the audit relates are being, or have been, complied with; and
 (b) the reasons for the auditor's opinion.
 (4) If the audit identified that there is, or there has been, a failure (or a combination of failures) that amounts to a non‑compliance with one or more requirements to which the audit relates, the audit report must:
 (a) describe each failure; and
 (b) state whether, in the auditor's opinion, the failure (either by itself or in combination with other failures) is a critical non‑compliance (within the meaning of subsection 9‑4(3)) or has contributed to a critical non‑compliance; and
 (c) state the reasons for the auditor's opinion.
 (5) The audit report may also:
 (a) identify any risk of a potential non‑compliance with a requirement to which an audit may relate; and
 (b) include recommendations that any of the following actions be taken:
 (i) action to address any non‑compliance with a requirement to which the audit relates;
 (ii) action to ensure that any such non‑compliance does not recur;
 (iii) action to address the risk of a potential non‑compliance with a requirement to which an audit may relate;
 (iv) action to assess the effectiveness of an action referred to in subparagraph (i), (ii) or (iii).
 (6) Within 14 business days after