Document ID: chunk:federal_register_of_legislation:F2017C00509:body:0:p2
Version: federal_register_of_legislation:F2017C00509
Segment Type: other
Provision Reference: 
Character Range: 2746–5939

engagement terms
3.4 Assurance engagement terms to be agreed
Division 3.3—Requirements relating to planning and performing assurance engagement
Subdivision 3.3.1—Overview of Division
3.5 Overview of Division
Subdivision 3.3.2—Planning assurance engagement
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
Division 3.4—Requirements relating to reporting on assurance engagement
3.20 Overview of Division
3.21 Requirements for assurance engagement report
3.22 Part A requirements
3.23 Part B requirements
Part 4—Verification engagements
Division 4.1—Overview of Part
4.1 Overview of Part
Division 4.2—Requirements relating to preparing for verification engagement
4.2 Verification engagement terms
4.3 Verification engagement terms to be agreed
Division 4.3—Requirements relating to planning and performing verification engagement
4.4 Planning verification engagement
4.5 Ongoing nature of plan
4.6 Performing verification engagement
Division 4.4—Requirements relating to reporting on verification engagement
4.7 Reporting on verification engagement
4.8 Contents of verification engagement report
Part 5—Transitional provisions
5.1 Amendments made by the National Greenhouse and Energy Reporting (Audit) Amendment (Auditors) Determination 2017
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history

Part 1—Preliminary

1.1  Name of Determination
  This Determination is the National Greenhouse and Energy Reporting (Audit) Determination 2009.

1.3  Overview of Determination
 (1) The following is an overview of this Determination.
 (2) This Determination is made under subsection 75(1) of the National Greenhouse and Energy Reporting Act 2007.
 (3) Under the Act, a person may be audited for compliance with 1 or more aspects of the Act or the Regulations. Such audits are called greenhouse and energy audits.
 (3A) Under sections 214 and 215 of the CFI Act, a person who is or has been a project proponent may be audited for compliance with 1 or more aspects of the CFI Act or the associated provisions. In addition, an audit may be carried out for the purposes of preparing an audit report prescribed for the purposes of paragraph 13(1)(e), (ea), (eb), 23(1)(d), 76(4)(c), (ca) or (cb) of the CFI Act. Such audits are called ERF audits.
 (3B) Under subsection 22XQ(3) of the National Greenhouse and Energy Reporting Act 2007, the safeguard rules may provide that an application for a baseline determination is to be accompanied by a prescribed audit report. Such audits are called safeguard audits.
 (4) This Determination provides for the requirements to be met by audit team