Commonwealth Consolidated Acts

AUDITOR-GENERAL ACT 1997 - SECT 24

                   The Auditor‑General must, by notice in the Gazette , set auditing standards that are to be complied with by persons performing any of the following functions:

                     (a)  an audit referred to in Division 1 or 2;

                     (b)  an audit under Division 2 of Part 7;

                     (c)  an audit under section 56 of the Financial Management and Accountability Act 1997 .