SMSF Audit – Planning and risk – identification, assessment and response

14 Feb 2021 — 1 Jan 2025
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February 14, 2021 @ 7:00 pm - January 1, 2025 @ 7:00 pm ACDT


The module Audit Planning and Risk covers the preparation of the audit strategy, the audit plan, identification and assessment of risk and the key concept of materiality.

The module also covers the different types of audit evidence and the types of risk presented by ongoing advancement in accounting and audit software.

While the processes and procedures performed at this stage set the scene for the completion of the audit, materiality and risk are considered throughout the audit process.

Learning outcomes

On completing this module, participants should be able to:

  • discuss the audit planning process and purpose
  • explain risk, types and sources of risk and the impact of risk on the audit
  • discuss the importance and timing of materiality and the processes in assessing and documenting
  • understand the relationship between planning the audit, risk and materiality and their role in establishing the nature and scope of the audit


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SMSF Audit - Planning and risk - identification, assessment and response - Education Modules Fee
  • $ 220.00 – Member
  • $ 275.00 – Non-Member


14 February 2021 1 January 2025

(Price for Non-Members)

(Price for Members)

5 CPD Hours