(1) This Division applies if:
(a) an auditor undertakes an audit of a financial report, or a part of a financial report, of an Aboriginal and Torres Strait Islander corporation; and
(b) one of the following requires the report, or that part of the report, to be audited:
(i) this Act;
(ii) regulations made for the purposes of section 333- 15;
(iii) a determination by the Registrar under section 336-1 or 336-5.
(2) If only a part of the report is required to be audited, this Division applies as if references to the financial report were references to that part of the financial report.