Victorian Current Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

AUDIT ACT 1994 - SECT 78

Auditing and assurance standards

    (1)     Auditing and assurance standards must be applied, as appropriate, in the performance of functions and exercise of powers in relation to audits or assurance reviews under this Act.

    (2)     The Auditor-General may apply additional auditing and assurance standards, not inconsistent with the standards referred to in subsection (1), to the conduct of audits and assurance reviews under this Act.

Note

The additional auditing and assurance standards must be summarised in the Auditor-General's annual report—see section 75(2)(f).

Pt 11 (Heading and ss 7983) inserted by No. 12/2019 s. 9.

Part 11—Audit of the Auditor‑General and
Victorian Auditor‑General's Office

S. 79 inserted by No. 12/2019 s. 9.



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback