Document ID: chunk:federal_register_of_legislation:F2017C00509:body:0:p20
Version: federal_register_of_legislation:F2017C00509
Segment Type: other
Provision Reference: 
Character Range: 49153–51927

amounts paid or payable, as mentioned in that paragraph, during the previous financial year, rather than including details of amounts paid or payable during the period mentioned in that paragraph.
 (6) The cover sheet is not required to include the information mentioned in paragraphs (3)(k), (l) and (m) if, with the written agreement of the Regulator, the audit team leader gives that information, in writing, to:
 (a) the audited body; and
 (b) the Regulator;
  at or before the time the audit team leader gives the assurance engagement report to the person who appointed the audit team leader to carry out the audit.

3.22  Part A requirements
 (1) The purposes of Part A are to set out:
 (a)  a summary of the assurance engagement procedures; and
 (b) the audit team leader's conclusion for the assurance engagement.
Note: For conclusions, see sections 3.17 to 3.19.
 (2) Part A of the assurance engagement report must:
 (a) be prepared having regard to the purposes of Part A; and
 (b) contain the following:
 (i) the name of the audit team leader;
 (ii) the objective of the assurance engagement;
 (iii) the matter being audited;
 (iv) the kind of assurance engagement carried out;
 (v) the name and address of the audited body;
 (vi) the provisions of the NGER legislation, the CFI legislation or associated provisions that relate to the matter audited;
 (vii) the period of time in respect of which the matter audited was being audited;
 (viii) a statement as to whether the audit team leader attests that the assurance engagement was carried out in accordance with
the assurance engagement terms, the Regulations and this Determination;
 (ix) the audit team leader's conclusion for the assurance engagement and the reasons for the conclusion (see sections 3.17 to 3.19);
 (x) a summary of the assurance engagement procedures performed.
 (3) Upon completion, the audit team leader must sign and date Part A.

3.23  Part B requirements
 (1) Part B of the assurance engagement report must contain the following:
 (a) details of the items or issues related to the matter audited that required particular attention during the assurance engagement;
 (b) details of aspects of the matter audited that particularly impacted on the carrying out of the assurance engagement;
 (c) details of any matter, related to the matter being audited, that the audit team leader has found during the carrying out of the assurance engagement that he or she believes amount to a contravention of the Act or the Regulations, the CFI legislation or associated provisions;
 (d) the name of the peer reviewer for the assurance engagement and details of the outcome of the evaluation undertaken by the peer reviewer in accordance with paragraph 3.7(2)(e);
 (e) any other matter, related to the