(c) the audit reporting requirements; and (d) a timetable for the audit reporting requirements. (5) The objectives of the audit must include determining whether the Reports required under these Rules are prepared in accordance with the requirements of the Rules. 26. Content of The audit report must include an expression of opinion as to whether Australia Post has complied with the Rules and, if necessary, details of any shortcomings in, or limitations in identifying, compliance. 27. Audit reporting requirements to the ACCC When lodging reports in accordance with Rule 19 Australia Post must provide to the ACCC a copy of: (a) the audit terms of reference provided to the independent auditor pursuant to Rule 25 (b) the report of the independent auditor.
(c) the audit reporting requirements; and (d) a timetable for the audit reporting requirements. (5) The objectives of the audit must include determining whether the Reports required under these Rules are prepared in accordance with the requirements of the Rules. 26. Content of The audit report must include an expression of opinion as to whether Australia Post has complied with the Rules and, if necessary, details of any shortcomings in, or limitations in identifying, compliance. 27. Audit reporting requirements to the ACCC When lodging reports in accordance with Rule 19 Australia Post must provide to the ACCC a copy of: (a) the audit terms of reference provided to the independent auditor pursuant to Rule 25 (b) the report of the independent auditor.
Revised%20Australia%20Post%20regulatory%20accounting%20framework%20record%20keeping%20rules%20-%201%20July%202016%20%28FINAL%29.doc.DOCX