Work-papers for SSP audit released

We have completed work-papers for testing Statement of Service Performance and Entity Information in Tier 3 PBE jobs.

You will see items added to any unconcluded pages. The following pages will be affected:

A1 - Control: a new area in planning headed: Statement of Service Performance and Entity Information

A11 - Materiality: An update for Performance Materiality for Entity Information and Statement of Service Performance

D8 - Work of an Expert: Some further explanation in the heading as to how this relates to the audit of SSP's and Entity Information

Y1 - Management Report: An additional work item covering the impact of the SSP and Entity Information on the contents of the Management Letter

Z3 - Subsequent Events: Some further explanation in the heading as to how this relates to the audit of SSP's and Entity Information

Z4 - Audit Report: Six new points around the impact of the SSP and Entity Information on the report - assessing whether qualification may be appropriate

Z9 - Audit Report Checklist: Four new items concerning the impact of the SSP and Entity Information in terms of content required

In addition there is a new page, A9 called "Statement of Service Performance and Entity Information" which contains the requirements around planning how to audit the SSP and Entity Information including documentation and testing of outcomes and outputs:


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The work-flow is drawn from the requirements of ISAE (NZ) 3000 (Revised) as applied by EG Au9. We have also updated the engagement letter and management representation letter templates to meet the suggested requirements of EG Au9.1.

Thanks also to Bill Heritage for his input into this process. 
If you have any feedback or see something that we have overlooked please let us know. 

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