Our audit templates incorporate best auditing practices, with cross-references to the International Auditing Standards. The templates may be adapted for international use as the reporting and audit standards used are versions of the international standards.
They presuppose a professional level of understanding and experience of the Standards. The following are included:
- Body Corporate Audits (2023) - For audits of NZ Body Corp historical financial statements using generic special purpose policies or in accordance with the SPFR for FPEs published by CAANZ.
- CAANZ SPFR for FPE (Simplified) Audit (2023) - referencing ISAs - SPFR for FPE framework issued by CAANZ. For NZ smaller for-profit entities including specific checklists for SPFR for FPE framework.
- ECE General Purpose Reporting Audit (2023) - For audits of early childhood centres under section 548(5) of the Education and Training Act 2020.
- ECE Special Purpose Reporting Audit (2024) - For audits of Early Childhood Education Centres - Special Purpose reporting as per ECE Funding Handbook where the entity is a private service, for example a partnership, sole trader, or limited liability company.
- SPFR for FPEs Audits (2023) - for audits of smaller for profit entities using generic special purpose policies or in accordance with the Special Purpose Framework for use by For-Profit Entities published by CAANZ.
- SPFR for Non-Profits Audits (2023) - For audits of not-for-profit entities using special-purpose policies (such as incorporated societies, clubs, and charities incorporated under the Charitable Trusts Act 1957).
- Special Purpose Reporting (Simplified) Audit (2023) - For audits of Less Complex Entities, referencing ISAs - Special Purpose for international use.
- Tier 1 & 2 FPE Audits (2023) - NZ IFRS Audits - For-Profit Entities - For audits of Tier 1 and 2 For Profit entities - includes 2019 IFRS checklists - also a version including RDR-only checklists.
- Tier 1 & 2 PBE Audits (2024) - NZ Large PBE Audits - For audits of Tier 1 and 2 Public Benefit entities - includes Service Performance testing in terms of NZ AS-1 (Revised). Includes PBE IPSAS checklists - also a version including RDR-only checklists.
- Tier 3 NFP Audit (2024) - For audits using the 2023 Tier 3 (NFP) standard, including testing of Service Performance under NZ AS1 (Revised).
- Tier 3 NFP (Simplified) Audit (2024) - For audits of Less Complex Entities, referencing ISAs - incorporating specific checklists for disclosures required under the 2023 Tier (NFP) standard. Includes NZ AS1 (Revised) for Service Performance audits.
- Tier 3 PBE Audit NZAS1 revised (2024) - For audits using the old Tier 3 (PBE) standard, including testing of Service Performance under NZ AS1 (Revised).
- Tier 4 NFP (Simplified) Audit (2024) - For audits of performance reports prepared in terms of the 2023 Tier 4 (NFP) standard referencing ISAs - incorporating specific checklists for disclosures required under the 2023 Tier (NFP) standard. Includes NZ AS1 (Revised) for Service Performance audits.
- NZ Schools (OAG) Audit (2024) - For audits of NZ Schools in terms of the requirements of the Office of the Auditor-General. Includes a School-specific engagement letter and Audit Reports as per the OAG standard versions. (Not available in our general packages but is a custom add-on - contact us for more details.)
In development:
- Australian For Profit Entities Audits - For audits of large For-Profit entities - includes AASB IFRS checklists - referencing ASAs.
- Australian Not For Profit Entities Audits - For audits of GPFS Not-For-Profit entities - includes AASB IFRS checklists - referencing ASAs.
- Australian Charity Special Purpose Audits - For audits of special purpose reporting AU Not-For-Profit entities - referencing ASAs.
- Australian Company Special Purpose Audits - For audits of special purpose reporting AU Company entities - referencing ASAs.
- International generic versions of the above.