SMSF Auditor Practice Test & Exam Prep | Australia

Inspect trustee minutes, the trust deed, member register and company extracts only at year-end without testing mid-year changes Obtain and compare membership, trustee or director appointments and changes across the year against section 17A requirements Rely solely on a trustee verbal representation that 'everyone is a trustee' Assume compliance if the prior-year auditor did not qualify Part B