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Australian audit guide and toolkit for self managed superannuation funds 2017 / by Shirley Schaefer

By: Schaefer, Shirley.
Publisher: Pyrmont, NSW : Thomson Reuters, 2017Edition: 8th ed.Description: xl, 582 p. : ill. ; 24 cm. + CD-ROM.ISBN: 9780864699039.Other title: Australian audit guide and toolkit for SMSFs 2017.Subject(s): Self-managed superannuation funds [SMSF] | Individual retirement accounts | Retirement income | Australia | Auditing | Pension trusts | Handbooks, manuals, etc
Contents:
CORE CONCEPTS: Ethics, ASAs and quality control -- The risk-based audit - overview -- Internal control - purpose and components -- Financial report assertions -- Materiality and audit risk -- Risk assessment procedures -- Responding to assessed risks -- Further audit procedures -- Accounting estimates -- Related parties -- Subsequent events -- Going concern -- Summary of other ASA requirements -- Compliance considerations -- Audit documentation -- Forming an opinion -- PRACTICAL GUIDANCE: Introduction to the case study -- Risk assessment - overview -- Engagement acceptance and continuance -- Overall audit strategy -- Determining and using materiality -- Inherent risks - identification -- Inherent risks - assessment -- Significant risks -- Compliance risks -- Understanding internal control -- Evaluating internal control -- Communicating deficiencies in internal control -- Concluding the risk assessment phase -- Risk response - overview -- The responsive audit plan -- Determining the extent of testing -- Documenting work performed -- Written representations -- Application of other ASAs to the case study -- Compliance with superannuation legislation -- Reporting - overview -- Evaluating audit evidence -- Communicating with the trustees -- Modifications to the auditor's report -- Emphasis of matter and other matter paragraphs -- Comparative information -- Communications with the regulator.
Summary: Provides a practical guide for auditors of self managed superannuation funds (SMSFs). Includes case studies that cover issues such as, limited recourse borrowing arrangements and personal use assets.
Item type Home library Collection Call number Status Date due Barcode Item reserves
Book Book Australia
Reference REF 345.29 INS 2017 (Browse shelf) Not For Loan CA010107
Book Book Australia
345.29 INS 2017 (Browse shelf) Not for loan CA010113
Book Book Australia
345.29 INS 2017 (Browse shelf) Issued Not for loan 06/04/2020 CA010119
Book Book Australia
345.29 INS 2017 (Browse shelf) Not for loan CA010125
Reference Reference New Zealand
Reference R345.29 AUS 2017 (Browse shelf) Not For Loan CA013125
Total reserves: 0

CORE CONCEPTS: Ethics, ASAs and quality control -- The risk-based audit - overview -- Internal control - purpose and components -- Financial report assertions -- Materiality and audit risk -- Risk assessment procedures -- Responding to assessed risks -- Further audit procedures -- Accounting estimates -- Related parties -- Subsequent events -- Going concern -- Summary of other ASA requirements -- Compliance considerations -- Audit documentation -- Forming an opinion -- PRACTICAL GUIDANCE: Introduction to the case study -- Risk assessment - overview -- Engagement acceptance and continuance -- Overall audit strategy -- Determining and using materiality -- Inherent risks - identification -- Inherent risks - assessment -- Significant risks -- Compliance risks -- Understanding internal control -- Evaluating internal control -- Communicating deficiencies in internal control -- Concluding the risk assessment phase -- Risk response - overview -- The responsive audit plan -- Determining the extent of testing -- Documenting work performed -- Written representations -- Application of other ASAs to the case study -- Compliance with superannuation legislation -- Reporting - overview -- Evaluating audit evidence -- Communicating with the trustees -- Modifications to the auditor's report -- Emphasis of matter and other matter paragraphs -- Comparative information -- Communications with the regulator.

Provides a practical guide for auditors of self managed superannuation funds (SMSFs). Includes case studies that cover issues such as, limited recourse borrowing arrangements and personal use assets.

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