The Clean Energy Regulator (the agency) has published a key risk areas for audits guideline which outlines what risks it expects greenhouse and energy auditors to focus on when conducting audits under schemes the agency administers.
The agency expects auditors to use their professional judgement in determining what risks they are to address in conducting audits and what procedures they will conduct to address these risks. This may entail auditors addressing risks not included in this and other guidance from the agency.
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