A. We have not done checklists or specific work-papers for IFRS because we just haven't had time yet.

At the moment we suggest you use the Brookers Model Financial Statements IFRS checklists (http://www.brookers.co.nz/whatsNew/MFS_2009.asp) as attachments where needed and add comments where appropriate that state that the audit is done based on the client being IFRS compliant.

It is our goal to have IFRS templates but we will most likely need to get outside expertise involved to do that as it is rather specialized.