Update to Tier 3 PBE Audit Reports

A user advised us that a reviewer from the Institute had noticed that our standard audits reports for Tier 3 PBE's failed to reference SAE (NZ) 3000 as recommended by EG Au9. As EG Au9 has become the go-to reference for auditing Statements of Service Performance we have therefore made amendments to our Tier 3 PBE audit report master document to reflect the illustrative model in appendix 3 of EG Au9.

If you have other jobs where you have created the report using the old version just delete and recreate the audit report and you will get the new version we have just put up.

Further Update 22 February 2016: We have made a couple of further minor updates so that the Entity Information is not referred to a relating to "the year (or period) ended" not "as at", and also removed a small paragraph in the text in the audit opinion paragraph that was redundant.

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