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  • Auditing the SMSF auditor – what we look for

    We audit and review self-managed super fund (SMSF) approved auditors if we have information of concern or we want to provide assurance that an auditor is complying with their obligations.

    A detailed checklist of what our staff look for when auditing or reviewing an auditor is now available on our website. It includes checking whether an auditor has met their independence requirements and other professional obligations such as continuing professional development and professional indemnity insurance requirements.

    It also lists the evidence we expect to see on the audit file to confirm compliance with the relevant auditing standards for both the financial and compliance audit and the auditor’s reporting requirements.

    We hope this will help auditors know what to expect when we conduct an audit or review.

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      Last modified: 01 Oct 2019QC 60216