Auditing

Conducting a quality SMSF audit demands sufficient time, resources and access to relevant expertise.

Your essential SMSF auditor checklist


INTHEBLACK

6 top issues in audit


SMSF advisers say this change in particular will not lower the cost of audits for super fund trustees because it will not reduce the overall work involved in auditing a SMSF.

The risks of three-year SMSF audits


There is a greater onus on auditors because they are there to check the figures and protect the SMSF’s trustee and members from abuse.

Auditor responsible for SMSF’s losses, NSW Court of Appeal finds


As the ATO continues to refine its data analysis systems, tax audit protection is set to become increasingly useful.

So, you’ve been targeted by the ATO for a tax audit


Due to its inherently illegal nature, fraud is almost always hidden or disguised, making it very difficult to detect.

Should auditors be held liable if they miss fraud?


There are red flags that could point to problems with auditor independence

6 warning signs the ATO uses when monitoring SMSF auditors


Audit trends: When are auditors raising concerns? INFOGRAPHIC


The option to conduct a review instead of an audit, even if allowed under relevant legislation, depends on the entity’s constitution.

Review or audit? Help your clients understand the difference.


Transcript: Top themes on the auditing of small entities


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