Audit Essentials: Documenting the audit

This paper was written by Naomi Kewley SSA™ SSAud™, Managing Director, Peak Super Audits

The next Audit Essentials paper in the series covers documenting the audit – requirements and the impact of technology.

Throughout the paper, the case study of Bob and Judy, poses different circumstances and scenerios, provides considerations into situations such as:

  • a trustees changing to a director;
  • someone acting as a trustee for a minor;
  • trustee loss of mental capacity issues;
  • POA for members overseas and much more…

At the time of publishing, the contents of this resource were accurate and correct.

Disclaimer: Technical Papers contain general advice only and are prepared without taking into account particular objectives, financial circumstances and needs. The information provided is not a substitute for legal, tax and financial product advice. Before making any decision based on this information, you should assess its relevance to the individual circumstances of your client. While the SMSF Association believes that the information provided is accurate, no warranty is given as to its accuracy and persons who rely on this information do so at their own risk. The information provided in this bulletin is not considered financial product advice for the purposes of the Corporations Act 2001. © SMSF Association