Entity – as defined in ASAE 3410, means a legal entity, economic entity, or identifiable portion of a legal or economic entity, or combination of legal or other entities or portions of those entities to which the emissions in the GHG statement relate, …

GHG statement – as defined in ASAE 3410, includes reports on scope 1, 2 or 3 emissions and offsets, which includes Greenhouse and Energy Reports under section 19 and Emissions Reports section 22A of the NGER Act, to the extent that they include emissions …

Greenhouse gas – has the same meaning as in ASAE 3410, however for engagements under the NGER Act [23] chlorofluorocarbons are not …

Greenhouse and energy report – A report under section 19 of the NGER Act on controlling corporation or facility’s greenhouse gas emissions, energy consumption and energy …

Regulator – the Clean Energy Regulator, as regulator of NGERS, CPM, RET and CFI. …

Responsible party – the person who is responsible for the subject matter (for example record keeping) or subject matter information (for example the greenhouse and energy …

Those charged with governance – persons entrusted with the supervision, control and direction of the responsible party, including ‘those with oversight responsibilities for the subject matter’ under ASAE 3410. …

For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …

Audit Office of the Auditor-General ( Audit Office ) – Public sector equivalent of ‘firm’ (as defined in 137(h) below). Auditor-General and staff employed by the Auditor-General to perform audit engagements or audit procedures for or on behalf of the …

Auditor-General – The individual appointed as the Auditor-General (the appointed statutory auditor) or acting as such. …