General

• Acknowledgement by Predecessor Auditor—Jul-2013
• Consultation Template—Dec-2022
• Cybersecurity Risk Assessment—FAQ—Dec-2022—Dec-2023
• Differences of Opinion Template—Jul-2013
• Engagement Quality Reviewer Checklist and Sign-off (CSQM 2)—Jul-2024
• Exception Report—Jul-2013
• Independence Confirmation—Jun-2019
• Independence—Frequently Asked Questions (FAQ)—Dec-2022
• Performance Evaluation—Assignment Form—Jun-2018
• Practice Aid—Obtaining and documenting an understanding of common accounting estimates—Sep-2020
• Predecessor Auditor—Confirmation Letter to Entity—Jul-2013
• Smart Lite User Guidance Pack—Oct-2019
• Successor Auditor Waiver Letter—Jun-2019

Audit Engagement

Planning

• Acceptable Financial Reporting Framework Assessment—Apr-2018
• Acceptance Template—Dec-2022
• Administration Memorandum of Acknowledgement of Joint Audit Relationship—Oct-2006
• Audit Planning Template—Oct-2023
• Audit Timetable—Sep-2014
• Budget and Workload Allocation—Sep-2020
• Checklist 1—Screening Contracts for Possible Wrongdoing and Fraud—Oct-2012
• Checklist 2—Screening Grants and Contributions for Possible Wrongdoing and Fraud—Oct-2012
• Checklist 3—Screening Non-Tax Revenues for Possible Wrongdoing and Fraud—Oct-2012
• Checklist 4—Screening Acquisition Cards/Credit Cards for Possible Wrongdoing and Fraud—Oct-2012
• Checklist 5—Screening Expense Accounts for Possible Wrongdoing and Fraud—Oct-2012
• Checklist 6—Screening Payroll and Human Resources for Possible Wrongdoing and Fraud—Oct-2012
• Checklist 7—Screening Assets Management for Possible Wrongdoing and Fraud—Oct-2012
• Controls Assurance Planning Memo—Sep-2020
• Controls Library—Sep-2020
• Data Analytics and Research Methods Planning Memo—Sep-2020
• Data Visualization Tool—RAC–Plan and RAC–Results (Step 1)—Dec-2020
• Data Visualization Tool—RAC–Plan and RAC–Results (Step 2)—Sep-2016
• Engagement Letter—Jul-2024
• Engagement Team Competency, Capabilities and Resource Assessment—Dec-2022
• Ethical Confirmation, including Independence from External Firms/Auditors (Non-OAG)—Oct-2012
• External Firms / Auditors (Non-OAG) Letter of Instruction Template for Use on Group Audits—Jul-2024
• Fraud Risk Factors Checklist—Oct-2012
• Fraud Risk—Audit Committee Inquiries—Jun-2019
• Fraud Risk—Internal Audit Inquiries—Jun-2019
• Fraud Risk—Management Inquiries—Jun-2019
• Fraud Scheme Template—Oct-2012
• Group Materiality Allocation Template—Jun-2018
• IFRS FSLI Risk Matrix—Oct-2023
• IT Audit Planning Memorandum—Sep-2022
• Interoffice Letter of Instruction Template for Use on Group Audits—Dec-2023
• Letters for Solicitor/Client Privilege—Oct-2023
• Materiality Template—Jun-2018
• OAG Risk Assessment Process IT Risks Quick Reference Guide—Dec-2022
• Our System of Quality Management—Jul-2023
• PSAS FSLI Risk Matrix—Oct-2023
• Practice aid—Identifying IT risks relevant to the audit—Dec-2022
• Report to the Audit Committee—Annual Audit Plan—Jun-2023
• Report to the Audit Committee—User Guide for Completing the Annual Audit Plan—Nov-2022
• Specified Procedures Memorandum of Understanding for a SSC Audit—Jun-2019
• Sub-Account Scoping Template—Nov-2022
• Test of Controls—Jun-2021

Execution

• Accounts Receivable Confirmation—Balance—Nov-2011
• Accounts Receivable Confirmation—Specific Transactions—Nov-2011
• Bank Confirmation—Oct-2012
• Cash Flow 101—Oct-2018
• Leadsheet Automation Tool—Sep-2016
• Nature and Significance Considerations of Non-Compliance Issue—Oct-2012
• Physical Inventory Observation Checklist—Jun-2019
• Sample Inquiry Letter from Auditor to Actuary—Mar-2023
• Sample Legal Letters (dated on or after 1 Dec 2016)—Sep-2016
• Statistical Sampling—Frequently Asked Questions (FAQ)—Sep-2016
• Test of Details Template—Jun-2019
• Virtual Inventory Observations Documentation Template—Jun-2021

Reporting

• CAS Auditor's Report Template—Listed Entities (for periods ending on or after 15 Dec 2018)—Dec-2023
• CAS Auditor’s Report Template—Non-Listed Entities (for periods ending on or after 15 Dec 2018)—Dec-2023
• Data Visualization Tool—RAC–Plan and RAC–Results (Step 1)—Dec-2020
• Data Visualization Tool—RAC–Plan and RAC–Results (Step 2)—Sep-2016
• GNFPO Presentation and Disclosure Checklist—Nov-2022
• GNFPO Recognition and Measurement Checklist—Nov-2022
• IFRS Presentation and disclosure checklist—E&Y—Nov-2022
• IFRS Presentation and disclosure checklist—KPMG—Nov-2022
• IFRS recognition, measurement, presentation and disclosure checklist—Deloitte—Nov-2022
• Management Representation Letter—IFRS—Oct-2023
• Management Representation Letter—PSAS—Oct-2023
• Observations Tracking Template—Jun-2018
• PSAS Presentation and Disclosure Checklist—Nov-2022
• PSAS Recognition and Measurement Checklist—Nov-2022
• Product Completion Form—May-2020
• Report Clearance Summary—Jun-2023
• Report to the Audit Committee—Annual Audit Results—Jun-2023
• Report to the Audit Committee—User Guide for Completing the Annual Audit Results—Feb-2023
• Signatory Comments and Disposition Table—Oct-2012
• Survey Following an Annual Audit—OAG Internet page with examples—Feb-2023
• Survey Following an Annual Audit—Survey request in Checkbox—Feb-2023