30 paragraphs found
… This Guidance Statement has been formulated by the Auditing and Assurance Standards Board (AUASB) to provide guidance to auditors conducting: an audit of a self managed … report [1] , prepared as ‘Special Purpose Financial Statements’(SPFS) (financial audit); and an audit of a …
… particularly auditors of small APRA funds, may find this Guidance Statement useful in planning, conducting and reporting their …
… Refer to definition in paragraph 19(d) of this guidance statement. …
… Contributions caps are discussed in paragraph 393 of this Guidance Statement. …
… See ‘Solvency' at paragraphs 417 to 418 of this Guidance Statement. …
… in the compliance engagement, paragraph 312 of this Guidance Statement. …
… This Guidance Statement does not apply to audits of Australian Prudential …