Document ID: chunk:federal_register_of_legislation:F2024L00057:body:0:p3
Version: federal_register_of_legislation:F2024L00057
Segment Type: other
Provision Reference: 
Character Range: 6346–7791

Compliance Engagements issued on 6 September 2022 by the AUASB pursuant to paragraph 227B(1)(b) of the ASIC Act, except for the requirements in paragraph 56 relating to the assurance report content.

       (b)                The reporting requirements of the International Standard of Supreme Audit Institutions ISSAI 4000 Compliance Audit Standard, endorsed 2019, by the International Organisation of Supreme Audit Institutions (INTOSAI) contained in paragraphs 202, 210 and 218.

  8.       These ANAO Auditing Standards revoke all previous auditing standards set under section 24 of the Act.

  9.       Notwithstanding clause 8 of this instrument, the auditing standards which apply in respect of an audit or review are:

       (a)                In respect of an audit conducted under:

            1. Division 1 or Division 1A of Part 4 of the Act;

           ii.                   section 44 of the Act; or

           iii.                 section 49 of the Public Governance, Performance and Accountability Act 2013 –

       the ANAO Auditing Standards in force during the reporting period to which the subject matter of the audit relates; or

       (b)                In respect of an audit or review conducted under:

            1. Division 2 or Division 2A of Part 4 of the Act; or

           ii.                   section 45 of the Act –

       the ANAO Auditing Standards in force at the commencement of the audit or review.