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Performing

 

Diagram shows the performing stage of the verification engagement process as described below.

Figure 15 — The verification engagement process: Performing

The audit team leader must now perform the verification procedures agreed in the verification engagement terms.

Key points of guidance for the execution of verification engagements include the following:

  • The audit team leader must perform only the verification procedures. The outcome of this engagement will be a report of factual findings against only the verification procedures.
  • During the verification it may become necessary to amend the verification procedures, for instance if they are found to be insufficient by the audited body or the Clean Energy Regulator or where applying them in practice results in some ambiguity as to their meaning. Any amendments must:
    • be discussed between the audit team leader and the audited body or the Clean Energy Regulator (as appropriate)
    • be mutually agreed between the audit team leader and the audited body or the Clean Energy Regulator (as appropriate) in a written addendum to the original engagement terms, and
    • be made and documented in accordance with subsection 4.3(4) of the NGER Audit Determination.

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