澳大利亚审计与鉴证准则理事会（AUASB）发布经修订和扩围的指引说明GS002：注册养老主体审慎报告要求的审计影响（GS002）。经更新的指引说明为鉴证执业者根据新APRA审慎准则SPS310审计及相关事项（APRS于2013年7月发布）开展执业活动需考虑的APRA审计报告要求提供指引。新发布的指引说明同时取代了GS002审计可注册养老主体及特许执照持有者风险管理要求时应考虑的具体事项（2010年9月发布）。
APRA-regulated superannuation fund auditing guide updated
TheAuditing and Assurance Standards Board (AUASB) has released a revised andexpanded GuidanceStatement GS 002 Audit Implications ofPrudential Reporting Requirements for Registered Superannuation Entities (GS 002).The updated Guidance Statement provides guidance to assurance practitionersconducting engagements under new APRA Prudential Standard SPS 310 Auditand Related Matters (issued by APRA in July 2013) of the matters thatthey need to consider in order to meet APRA audit reporting requirements. Itreplaces GS 002 Special Considerations in the Audit of Risk ManagementRequirements for Registrable Superannuation Entities and Licensees (issuedin September 2010).
TheBoard says the updated Guidance Statement addresses two areas under the scopeof SPS 310, being:
the audit of the RSE licensee's APRA Annual Return as specified in attachment B to SPS 310 and compliance with provisions of the SIS Act and SIS Regulations,the Corporations Act and Corporations Regulations, the Financial Sector (Collection of Data) Act 2001, and additional conditions imposed under s 29EA of the SIS Act; and
the review of the RSE licensee's APRA Annual Return as specified in attachment B to SPS 310 and compliance matters relating to, systems, procedures and internal controls, all applicable prudential requirements, reliable data reported to APRA and specifically compliance with its risk management framework (SPS 220) and operational risk financial requirement strategy (SPS 114),as specified by APRA in an approved form.
TheGuidance Statement aims to assist assurance practitioners, by clarifying thereporting requirements under SPS 310, identifying the criteria against whichthey are required to report, matters to consider in accepting, planning,conducting and reporting on engagements, as well as identifying the AUASBStandards which apply to each engagement. An example engagement letter is alsoprovided in the appendices.
The Board notes that GS 002 does not specifically coverthe annual financial statement audit of an RSE licensee under SPS 310, asmandatory requirements and explanatory guidance are provided in the AustralianAuditing Standards.
