The audit framework may also be used for audits initiated voluntarily by reporters or applicants. These audits usually assess compliance with legislation administered by the Clean Energy Regulator. For example, an audited body may wish to obtain a level of assurance that it is in compliance with its obligations even though it falls below a threshold for mandatory submission of an audit report. Voluntary audits may also be used to provide confidence to investors, customers or board members.
There are no legislative requirements for the audit framework to be applied for voluntary audits, but it is encouraged. All relevant national and international auditing and assurance standards must be followed.
Voluntary audits undertaken in accordance with the NGER Audit Determination may be used to support reported information to the Clean Energy Regulator and in some circumstances may also be used by auditors to meet registration requirements. If an auditor has undertaken a voluntary audit for a corporation, it is recommended the auditor asks the corporation to lodge the audit report with their energy and emissions report (under section 19 of the NGER Act).
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