AUDITOR GENERAL ACT 2006 - SECT 4

AUDITOR GENERAL ACT 2006 - SECT 4

4 .         Terms used in this Act

        (1)         In this Act, unless the contrary intention appears —

        accounts means —

            (a)         records, however compiled, recorded or stored, of transactions in respect of moneys or other property, expressed in monetary units, or in the case of property, expressed in monetary units or other units of measurement; and

            (b)         books, documents, writings, monetary forms, abstracts, vouchers and other records of any kind from which records mentioned in paragraph (a) have been compiled;

        audit includes to examine, investigate, inspect and review;

        Auditing and Assurance Standards means standards made or formulated from time to time by the Auditing and Assurance Standards Board established by the Australian Securities and Investments Commission Act 2001 of the Commonwealth;

        authorised person has the meaning given to that term in section 33;

        Corporations Act means the Corporations Act 2001 of the Commonwealth;

        Estimates and Financial Operations Committee means the Estimates and Financial Operations Committee of the Legislative Council or such other committee determined by the Legislative Council to be the responsible committee for the purposes of this Act;

        independent auditor has the meaning given to that term in section 38(2);

        Joint Standing Committee on Audit means the Joint Standing Committee on Audit or, if it is renamed, that committee as renamed;

        OAG means the department of the Public Service known as the Office of the Auditor General;

        Public Accounts Committee means the Public Accounts Committee of the Legislative Assembly or, if it is renamed, that committee as so renamed;

        public service officer has the meaning given to that term in the Public Sector Management Act 1994 section 3(1);

        related entity has the meaning given to that term in section 17(1).

        (2)         If this Act uses a term that is used in the Financial Management Act 2006 , the term has the same meaning in this Act as it has in that Act unless the contrary intention appears in this Act.

        (3)         Without limiting subsection (2), in this Act —

        accountable authority and agency have the meanings given to those terms in the Financial Management Act 2006 section 3;

        subsidiary body , in relation to an agency, has the meaning given to that term in the Financial Management Act 2006 section 60(1).