23 Nov 09 SMSFs - Role and responsibilities of approved auditors
The ATO has published a guide entitled "Approved auditors and self-managed super funds - Role and responsibilities of approved auditors". It is a comprehensive guide for SMSF auditors about their roles and responsibilities, ethical requirements, reporting obligations, audit documentation. It also indicates what auditors can expect from ATO compliance casework, including penalties and sanctions.
For a copy of the guide, go here