8 paragraphs found
… required to ensure that at all times a registered company auditor, an audit firm or an authorised audit company is engaged to … prohibits the auditor of the responsible entity’s financial report from also acting as the auditor of the compliance …
… agreeing the terms of an engagement relevant to a financial report audit engagement are contained in ASA 210 Terms of Audit Engagements , and may be helpful in determining …
… To further assist in the audit of the compliance plan, the auditor considers various matters when planning the audit, … scheme itself; changes to the Act and related regulations; reports and other documents submitted to the compliance …
… Prior to issuing the auditor’s report on the compliance plan audit, the auditor seeks a written representation from the …
… The auditor of a managed investment scheme compliance plan is … 3100 Compliance Engagements . The AUASB recognises that the audit of compliance plans may give rise to a number of … the auditor may consider when planning, conducting and reporting on the audit of a scheme’s compliance plan. …
… There are also practical limitations in requiring an auditor to perform a continuous examination of the … the Act during the period covered by the compliance plan audit report. However, the auditor performs tests periodically …
… The role of the compliance plan auditor under section 601HG(3) of the Act is to examine the scheme’s compliance plan and carry out an audit of the responsible entity’s compliance with the … compliance plan must give the responsible entity an audit report which states whether in the auditor’s opinion: the …
… As part of the audit of the compliance plan, the auditor considers the measures in the compliance plan which relate to the responsible entity’s monitoring of, and reporting on specific matters incorporated into the plan. …