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National Greenhouse and Energy Reporting (Audit) Determination 2009
3.1Overview of Part
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3.1 Overview of Part
(1) The following is an overview of this Part. (2) This Part provides for the requirements relating to assurance engagements. (3) There are 3 steps in carrying out an assurance engagement as follows: (a) preparing for the engagement (see Division 3.2); (b) planning and performing the engagement (see Division 3.3); (c) reporting on the engagement (see Division 3.4).