Western Australian Current Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

LOCAL GOVERNMENT ACT 1995 - SECT 7.1

7.1 .         Terms used 28

                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.]



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback