Skip Main Navigation
Page Content

Save This Event

Event Saved

SMSF Audit Evidence - Reliability of Trustee Representations & Declarations

Ashley Course - ARC Super

Thursday, 30 November 2017 from 11:30 am to 1:00 pm (ACST)

Ticket Information

Ticket Type Sales End Price * Fee Quantity
ARC Plus Platinum, Gold and Silver Member
ARC Plus Gold and Platinum members receive complimentary attendance to either one full day face to face session, or three two hour face to face sessions. If you are an ARC Plus Gold or Platinum member who would like to attend this event, and have not used your complimentary offer, contact us on 1800 300 578 to register.
30/11/2017 Free $0.00
Non-Member 30/11/2017 $55.00 $0.00
* Prices include GST

Share SMSF Audit Evidence - Reliability of Trustee Representations & Declarations

Event Details

SMSF Audit Evidence - Reliability of Trustee Representations & Declarations

Introduction & Overview 

According to the Australian auditing standards, written representations are an important source of audit evidence.  In fact, of the 29 sections / regulations contained in the Part B auditor’s report, the ATO suggests a trustee representation may suffice as audit evidence for 12 of these.

This session will discuss the minimum expected audit evidence required in relation to the Part A and Part B Audit, in particular, when a trustee representation letter will suffice.  The session will also discuss the practice whereby auditors obtain a separate declaration in relation to certain items in addition to the representation, and the purpose of requesting such declarations.

 

Topics Covered

This session will cover the following topics: 

-  Different types of representations

-  Situations when representations may be used as primary evidence

-  Situations when representations may be used as secondary evidence

-  Separate declarations in addition to representations and other types of audit evidence

-  The relationship between risk and audit evidence

 

Learning Objectives

Attendees will develop and understanding of the concept of risk versus audit evidence and when representations may suffice as appropriate audit evidence.

 

Recommended For

Intermediate to advance SMSF auditors.

 

About the Presenter – Ashley Course

Ashley is the Director of ARC Super, which specialises in the provision of SMSF audit, technical and training services.  Ashley has extensive experience designing and developing audit software and programs and for the last eleven years has trained and developed audit content for the professional accounting bodies and software providers.  

 

Have questions about SMSF Audit Evidence - Reliability of Trustee Representations & Declarations? Contact Ashley Course - ARC Super

Save This Event

Event Saved

When & Where


Webinar (QLD time)


Australia

Thursday, 30 November 2017 from 11:30 am to 1:00 pm (ACST)


  Add to my calendar
SMSF Audit Evidence - Reliability of Trustee Representations & Declarations
Class Business

Please log in or sign up

In order to purchase these tickets in installments, you'll need an Eventbrite account. Log in or sign up for a free account to continue.