Exemption certificate audit templates—Production calculation method January 2018 Exemption certificate audit template—Production calculation method This template shows how the Clean Energy Regulator expects an assurance engagement report for an exemption certificate audit to be structured. Following this template is recommended and it is the responsibility of auditors to ensure their audit reports meet legislative requirements. Where text is included within brackets, for example [audited body], information must be provided in line with the suggested text. Some parts of the template are optional and the auditor should exercise their own discretion as to whether to use them. These parts are marked in brackets as [Optional]. An audit report is only required if the amount of exemption (in MWh) applied for exceeds 15 000 MWh for the application year. The audit must be conducted in accordance with the relevant requirements for assurance engagements under: ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, and Other Assurance Engagements the National Greenhouse and Energy Reporting (Audit) Determination 2009 (NGER Audit Determination), and ASAE 3000 Assurance Engagements Other than Audits of Reviews of Historical Financial Information, ASAE 3100 Compliance Engagements, and any other relevant standards issued by the Australian Auditing and Assurance Standards Board (AUASB). Note: if a registered company auditor or authorised audit company auditor is not a registered greenhouse and energy auditor, and does not wish to use the requirements in the NGER Audit Determination they must use these standards.
Exemption certificate audit templates—Production calculation method January 2018 Exemption certificate audit template—Production calculation method This template shows how the Clean Energy Regulator expects an assurance engagement report for an exemption certificate audit to be structured. Following this template is recommended and it is the responsibility of auditors to ensure their audit reports meet legislative requirements. Where text is included within brackets, for example [audited body], information must be provided in line with the suggested text. Some parts of the template are optional and the auditor should exercise their own discretion as to whether to use them. These parts are marked in brackets as [Optional]. An audit report is only required if the amount of exemption (in MWh) applied for exceeds 15 000 MWh for the application year. The audit must be conducted in accordance with the relevant requirements for assurance engagements under: ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, and Other Assurance Engagements the National Greenhouse and Energy Reporting (Audit) Determination 2009 (NGER Audit Determination), and ASAE 3000 Assurance Engagements Other than Audits of Reviews of Historical Financial Information, ASAE 3100 Compliance Engagements, and any other relevant standards issued by the Australian Auditing and Assurance Standards Board (AUASB). Note: if a registered company auditor or authorised audit company auditor is not a registered greenhouse and energy auditor, and does not wish to use the requirements in the NGER Audit Determination they must use these standards.