Identifying and Assessing the Risks of Material Misstatement

Analytical Procedures

Audit Implications of the Use of Service Organisations for Investment Management Services

Forming an Opinion and Reporting on a Financial Report

Auditing Considerations Relating to an Entity Using a Service Organisation

Related Parties

Responding to Questions at an Annual General Meeting

Review of a Financial Report Performed by the Independent Auditor of the Entity

Modifications to the Opinion in the Independent Auditor's Report

Audit Implications of Prudential Reporting Requirements for Registered Superannuation Entities