… This Guidance Statement comprises: an introductory section, which provides guidance on matters common to both the financial audit and … 5 – provides a table of abbreviations used in the Guidance Statement. …

… This Guidance Statement is issued on 10 June 2020 by the AUASB and … Funds , issued in September 2015. The content of this guidance statement reflects auditing standards, other standards and …

… ASAE 3000, where specific application and other explanatory guidance is contained in ASAE 3000 and only referenced in ASAE 3100, this Guidance Statement makes direct reference to ASAE 3000. Although …

… example engagement letter is attached as Appendix 1 of this Guidance Statement. …

… This Guidance Statement does not provide guidance on auditing a defined benefit fund [11] as these …

… This Guidance Statement has been developed to identify, clarify and … has with respect to conducting SMSF audits, and to provide guidance to the auditor on matters which the auditor …

… and compliance engagement is included as Appendix 2 of this Guidance Statement. …

… significantly different financial reports to other SMSFs. Guidance on these reports is provided in the SISR. [85] This Guidance Statement does not deal with the audit of these funds. …