78Auditing and assurance standards

78 Auditing and assurance standards (1) Auditing and assurance standards must be applied, as appropriate, in the performance of functions and exercise of powers in relation to audits or assurance reviews under this Act. (2) The Auditor-General may apply additional auditing and assurance standards, not inconsistent with the standards referred to in subsection (1), to the conduct of audits and assurance reviews under this Act. The additional auditing and assurance standards must be summarised in the Auditor-General's annual report—see section 75(2)(f). Pt 11 (Heading and ss 79–83) inserted by No. 12/2019 s. 9.