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Reporting the verification

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

Figure 16 — The verification engagement process: Reporting

Reporting on the verification is performed in a report of factual findings. The report should be simple statements of fact regarding the results of the procedures performed. The report must not include any comments on procedures not agreed in the verification engagement terms, nor any evaluations, judgements or conclusions.

To illustrate this further a template for a verification engagement report of factual findings is included at the end of this handbook.

Under section 4.8 of the NGER Audit Determination the audit team leader must outline details of any matter related to the matter being audited that amounts to a contravention of the NGER Act in the audit report.

Greenhouse and energy auditors must include the required elements of the verification engagement report.

Prior to issuing the report, the audit team leader may obtain written management representations to them on specific matters, if the verification procedures have relied on management estimations, opinions or assumptions. This is an optional requirement and is left to the discretion of the audit team leader.

Section 4.8 of the NGER Audit Determination details the specific requirements to be included in the verification engagement report. These requirements include:

  • details of the audit findings
  • issues that required particular attention during the audit, and
  • details of any matter that the auditor believes amounts to a contravention of the NGER Act.

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