113Powers of auditors

#### 113 Powers of auditors (1) For the purpose of conducting an audit under this Division, an auditor may do anything the auditor considers necessary, including the following: (a) request a person who the auditor reasonably believes has information or documents that are relevant to the audit to answer questions, provide information in writing, or produce the documents; (b) take samples of products or waste material, or from equipment or other things used in export operations, to which the audit relates; (c) if the auditor is an authorised officer—take, test or analyse samples of products or waste material, or from equipment or other things used in export operations, to which the audit relates; (d) arrange for another person with appropriate qualifications or expertise to take, test or analyse samples of products or waste material, or from equipment or other things used in export operations, to which the audit relates; (e) any other thing prescribed by the rules. > Note 1: An auditor who is an authorised officer may also give a direction under section 106. > Note 2: A person may commit an offence or be liable to a civil penalty if the person provides false or misleading information or documents (see sections 146 and 147 of this Act and sections 137.1 and 137.2 of the Criminal Code). (2) An auditor: (a) may make copies of, or take extracts from, a document or record produced under paragraph (1)(a); and (b) for that purpose, may remove the document or record from the place where it was produced.