Auditing templates

These templates are located in the Small entities audit manual:

  • Regulated superannuation funds — self-managed superannuation fund (SMSF) independent auditor’s report
  • Example note 1 to the special purpose financial report
  • Independent auditor’s reports (for a reporting entity)
  • Independent auditor’s reports (for a non-reporting entity)
  • Sample qualification
  • A to J: financial report audit (for SMSFs)
  • Sample audit program (unincorporated association)
  • Sample audit program (incorporated association)
  • Sample audit program (real estate agent’s trust account)
  • Sample audit program (member’s trust account)
  • Sample audit program (solicitor’s trust account)
  • Superannuation Industry (Supervision) Act 1993 compliance (for SMSFs)

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