114.—(1) In this Chapter—

“audit committee” has the meaning given in section 122;

“audited financial statement” has the meaning given in section 120(1);

“audit opinion” has the meaning given in section 120(1);

“auditor’s report” has the meaning given in section 120(1);

“auditor’s special report” has the meaning given in section 120(2);

“local authority or other body” means a local authority, a joint body and any other body standing prescribed by regulations made by the Minister under section 115;

“local government auditor” shall be read in accordance with section 116(1).

(2) Any reference to the Minister in this Chapter shall, in a case where the reference applies to a body prescribed by regulations under section 115 for which another Minister of the Government is responsible, be read as a reference to that Minister.