Document ID: chunk:federal_register_of_legislation:F2017C00509:body:0:p24
Version: federal_register_of_legislation:F2017C00509
Segment Type: other
Provision Reference: 
Character Range: 59503–62528

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4.8  Contents of verification engagement report
 (1) The verification engagement report must contain the following information:
 (a) the objective of the verification engagement;
 (b) the matter being audited;
 (c) the type of Part 6 audit carried out;
 (d) the name and address of the audited body;
 (e) a statement as to whether the audit team leader attests that the verification engagement was carried out in accordance with
the verification engagement terms mentioned in section 4.2, the requirements of the Regulations and this Determination;
 (f) a statement that the engagement is not an assurance engagement and therefore no opinion is given by the audit team leader;
 (g) details of the verification engagement procedures performed during the verification engagement;
 (h) details of the findings in relation to the matter being audited and the reasons for the findings;
 (i) details of aspects of the matter being audited that particularly impacted on the carrying out of the verification engagement;
 (j) details of any matter, related to the matter being audited, that the audit team leader has found during the carrying out of the verification engagement that he or she believes amount to a contravention of the Act or the Regulations, the CFI legislation or associated provisions.
 (2) Upon completion, the audit team leader must sign and date the verification engagement report.

Part 5—Transitional provisions

5.1  Amendments made by the National Greenhouse and Energy Reporting (Audit) Amendment (Auditors) Determination 2017
  The amendments of this Determination made by the National Greenhouse and Energy Reporting (Audit) Amendment (Auditors) Determination 2017 apply in relation to an audit if the audit team leader signs the terms of engagement for the audit on or after 1 July 2017.

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

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.

Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and