Auditor-General Act 2009

The auditor-general may conduct an audit in the way the auditor-general considers appropriate.

In deciding the appropriate way to conduct an audit, the auditor-general may have regard to—

the character of the internal control system of the entity to be audited, including internal audit; and

recognised standards and practices.

Subsection (2) does not limit the matters to which the auditor-general may have regard.

For the audit of a company, the auditor-general is not limited to conducting the audit under the Corporations Act, and may do anything else the auditor-general considers appropriate.

For the audit of a trust conducted under section 34A—

the auditor-general must conduct the audit under this division as if the trust were a public sector entity; and

for the purposes of the audit, references in this division relating to an entity apply—

generally to the trust but, if the context requires, to the trustee of the trust; and

with any other necessary changes.