With
the assistance of our SMSF Audit content provider, we have developed the
following letter and work papers templates for SMSF auditors to use - all are
attached at the bottom of this FAQ.
These template letters and work papers can be tailored by auditors to suit the
firm and/or the engagement, as required.
Note:
The CaseWare SMSF Audit template also contains an Engagement letter, a Trustees
Rep Letter and the Audit Report.
Letter
templates:
- Engagement
Letter
- Trustee
Representation Letter
- Consent to
Act as Trustee Letter
- Consent to
Act as Director of Corporate Trustee
For
a copy of the ATO's current Audit Report template, refer
here.Template
workpapers:
- Pre-audit
checklist - new fund audit
- Pre-audit
checklist - existing fund audit
- Trustee
Questionnaire
- Analysis of
threats to Independence - Examples
- Bank
Confirmation Request