45 paragraphs found
In such circumstances, the compliance plan auditor audits compliance with the measures in the compliance plan relating to the supervision by the responsible entity of its service providers. However, the compliance plan auditor is not expected to conduct …
Prior to issuing the auditor’s report on the compliance plan audit, the auditor seeks a written representation from the directors of the responsible entity which contains their assertions that the responsible entity has complied with the scheme’s …
Section 601HG(3) requires the auditor to give their auditor’s report to the current responsible entity, therefore the auditor’s report is addressed to the scheme’s responsible entity. In addition, section 601HG(7) requires the responsible entity to lodge …
When reporting on the matters required by section 601HG(3), the auditor follows the requirements contained in ASAE 3100 . If the auditor is required to modify the auditor’s report because of a material breach of the compliance plan or because of some …
There is no equivalent International Auditing Practice Statement (IAPS) to this Guidance Statement. …