Audit Act 1995

In this Act:

Acting Auditor-General means a person appointed under section 10.

audit includes the inspection, investigation, examination or review of accounts and systems.

Auditor-General means the person appointed under section 4 as the Auditor-General.

Auditor-General's Office means the Agency of that name specified in Schedule 1 to the Public Sector Employment and

Management Act 1993.

Australian parliament means:

the Legislative Assembly; or

the Parliament of the Commonwealth or a State; or

the parliament or legislature of another Territory.

authorised auditor means a person authorised or appointed under section 17 by the Auditor-General to perform an audit.

by notice means by written notice.

company means a company within the meaning of the

Corporations Act 2001.

eligible person, see section 4A(1).

executive officer, in relation to a Territory controlled entity that is a company, means a director or other person who is concerned with, or takes part in, the management of the company.

organisation includes a body but does not include a

Territory controlled entity.

prescribed officer:

of an Agency – means the Accountable Officer of the Agency; or

of a Territory controlled entity that is a company – means an executive officer of the company; or

of a Territory controlled entity other than a company – means a person who is concerned with, or takes part, in the management of the entity.

prescribed requirements means requirements prescribed by or under this Act or the Financial Management Act 1995.

Treasurer's Annual Financial Statement means the statement prepared annually by the Treasurer in accordance with section 9 of the Financial Management Act 1995.

Territory controlled entity means either of the following entities if the entity's receipts and expenditures are not kept as part of the Public Account:

a company that is an entity controlled, within the meaning of the

Corporations Act 2001, by an Agency or otherwise by the Territory;

an entity (other than a company or an entity established under an

Act) controlled, within the meaning of the Australian Accounting

Standards, by an Agency or otherwise by the Territory.

Where a word or expression used in this Act is not defined in this Act but is defined in and for the purposes of the Financial

Management Act 1995, then, unless the contrary intention appears, that word or expression has the same meaning in this Act as it has in the Financial Management Act 1995.

Note for subsection (2)

Words and expressions used in this Act and defined in the Financial Management Act 1995 include

Division. Such a context might be under section 13(3)(a).

Part 2 Auditor-General