(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 79– 83) 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.