AS per ATO :
The super laws require that SMSFs have their accounts, statements and compliance audited each year. The fund’s trustees are responsible for appointing you and must provide you with all the documents you need to do the audit.
As an SMSF auditor, it is your role to carry out a financial and compliance audit of the fund’s operation.
You must audit funds in accordance with super law and regulations and various codes of practice.
Your audit provides an opinion on the status of the fund, including your professional assessment of its compliance. You need to report your findings (in writing) to the trustees, using the form we provide, highlighting any financial and compliance issues.
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