Our audit templates incorporate best auditing practices, with cross-references to the International Auditing Standards.
They presuppose a professional level of understanding and experience of the Standards. The following are included:
- Larger (FPE - IFRS) Audits - - For audits of Tier 1 and 2 For-Profit entities - including 2019 IFRS checklists - also a version including RDR-only checklists.
- Larger Charities (PBE - IPSAS) audits - - For audits of Tier 1 and 2 Public Benefit entities - includes Service Performance testing in terms of NZ AS-1. Includes PBE IPSAS checklists - also a version including RDR-only checklists.
- Smaller Charities (PBE) audits - NZ - For audits of Tier 3 Public Benefit Entities, including testing of Service Performance under NZ AS1 - also a version for group work and a simplified version for LCEs - includes checklists for financial reporting in terms of SPFR for Tier 3 and 4 jobs.
- Special Purpose FPE Audits - For special purpose reporting entities such as small companies with specific engagement letters, audit reports and checklists appropriate to these, whether they are adopting the CAANZ SPFR for FPE framework or their own special purpose option.
- SPFR for NFPs Audits - 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).
- NZ Schools Audits - 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.)
- Early Childhood Education (ECE) Audits - For audits of early childhood centres under section 548(5) of the Education and Training Act 2020.
- Body Corporate Audits - 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.