In this Part, unless
the contrary intention appears —
approved auditor means a person who is approved by
the Minister under section 7.5;
audit has the meaning given in the Auditor General
Act section 4(1);
audit committee means an audit committee
established under section 7.1A;
audit contract means an agreement in writing that
—
(a) was
made under section 7.8(1); and
(b) was
in force immediately before commencement day;
Auditor General Act means the Auditor General Act
2006 ;
audit report means a report prepared by an auditor
on a local government audit;
commencement day means the day on which the Local
Government Amendment (Auditing) Act 2017 section 10 comes into operation;
disqualified person has the meaning given by
section 7.4(2);
financial audit means an audit conducted under
section 7.12AB;
local government audit means —
(a) an
audit conducted under this Part; or
(b) a
performance audit;
performance audit means an examination or
investigation carried out under the Auditor General Act section 18 (as applied
by section 7.12AJ(1) of this Act);
qualified person means a person who is an approved
auditor or a registered company auditor and who is not a disqualified person;
registered company auditor means a person who is
for the time being registered as an auditor or taken to be registered as an
auditor under Part 9.2 of the Corporations Act 2001 of the Commonwealth;
regulations means regulations made for the
purposes of this Part;
supplementary audit means an audit conducted under
section 7.12AG.
[Section 7.1 amended: No. 10 of 2001 s. 124; No.
49 of 2004 s. 4; No. 5 of 2017 s. 10.]
[Heading inserted: No. 49 of 2004 s. 5.]