Auditing an SMSF

What SMSF auditors need to know about SAN misuse and how to report it.

SMSF auditor reporting requirements for both the ATO and the SMSF trustee.

SMSF auditors must conduct a financial audit of an SMSF's financial reports and express an opinion in Part A of the IAR.

SMSF auditor requirements for conducting Part B: Compliance audit and our minimum expectations of audit checks.

SMSF audit documentation and supporting evidence SMSF auditors must provide to comply with auditing standards.