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Preparing the verification

 

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

Figure 13 — The verification engagement process: Preparing

The quality control process prior to commencing a verification engagement is common to that of an assurance engagement. Refer to section 4.3 of this handbook for further details.

Before commencing any work, the audit team leader and the audited body need to agree in writing the verification procedures to be performed. It is essential that the verification procedures:

  • do not require the audit team leader to express any kind of value judgement or evaluation, and
  • are agreed in a written letter of engagement signed by the audit team leader, and the audited body or the Clean Energy Regulator (as appropriate).

The audit team leader must also ensure all of the required inclusions for the verification engagement terms are present before signing the verification engagement terms.

A letter of engagement template for verification engagements is included at the end of this handbook.

Section 4.3 of the NGER Audit Determination requires the verification engagement terms to be agreed with the appointing body (either the audited body or the Clean Energy Regulator) prior to the commencement of the engagement.

Section 4.2 of the NGER Audit Determination includes required inclusions for verification engagement terms.

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