The purpose of an audit is to provide the Clean Energy Regulator with independent assurance or verification of the information that the audited body has reported to the Clean Energy Regulator, or of other aspects of compliance with the legislation underpinning the various schemes administered by the Clean Energy Regulator.
To provide independent assurance or verification, a three-party relationship must exist between the Clean Energy Regulator, the audited body and the audit team leader, where:
It is important to note the circumstances surrounding the relationship between the Clean Energy Regulator, audited body and the audit team leader may be different where the engagement has arisen because:
If the audited body has sought the audit voluntarily, their directors may take the place of the Clean Energy Regulator as the intended users of the information, shown in the three-party relationship diagram below.
Figure 1 — Three-party relationship
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The Clean Energy Regulator is a Government body responsible for accelerating carbon abatement for Australia.