Audit Client Base sheet
Exhibit A
Exhibit A - Authorised Firms (Domestic) |
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Authorised Firm Name | Authorised Firm's Year End | Risk Rating | Engagement Partner | Engagment Manager | EQCR (if any) | Financial Statement Authorised Person's Report Date | Audit Reports issued under AUD 9.2.1 | Description of any Non-Audit Services | |||
Client Investments Auditor's Report Date | Client Money Auditor's Report Date | Insurance Intermediary Auditor's Report Date | AML Policies, Procedures, Systems and Controls Auditor's Report Date | ||||||||
A | B | C | D | E | F | G | H | I | J | K | L |
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Guidance | ||||
A - Authorised Firms Name | Only name appearing on the AFSA's Public register should be written | |||
B - Authorised Firm's Year End | This is the Authorised Firm's year end for which the Audit Report is issued | |||
C - Risk Rating | This is the internal risk rating which you have assigned to the Authorised Firm for the purpose of audit | |||
D - Engagement Partner | Name of the Engagement Partner. Please note that the Enagagement Partner should be a Registered Audit Principal with the AFSA | |||
E - Engagement Manager | Name of the Engagement Manager who is in charge of the audit | |||
F - EQCR | Name of the person who carried out Engagement Quality Control Review (if any) | |||
G - Audit Report Date | This is the date on which the Audit Report was signed | |||
H - Client Investments Auditor's Report Date | This is the date on which the the Report under AUD 9.2.1 was signed | |||
I - Client Money Auditor's Report Date | This is the date on which the the Report under AUD 9.2.1 was signed (if applicable) | |||
J - Insurance Intermediary Auditor's Report Date | This is the date on which the Report under AUD 9.2.1 was signed (if applicable) | |||
K - AML Policies, Procedures, Systems and Controls Auditor's Report Date | This is the date on which the Report under AUD 9.2.1 was signed (if applicable) | |||
L - Description of any Non-Audit Services | List all non-audit services you provide to an assurance client. This will inslude (but not limited to) compliance, internal audit, book keeping, payroll etc. | |||
Engagament Hours | Fee (US$) | Receivables as at last 31 December (US$) | Audit Client Since (date) | ||||||||||
Partner | Manager | Other Staff | EQCR (if applicable) | Total hours | Financial Statements Auditor's Report | Client Investments Auditor's Report | Client Money Auditor's Report | Insurance Intermediary Auditor's Report | AML Policies, Procedures, Systems and Controls Auditor's Report | Non-Audit Services | Total | ||
M | N | O | P | Q=M+N+O+P | R | S | T | U | V | W | X= R+S+T+U+V+W | Y | Z |
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Guidance | ||||
M - Engagament Hours (partner) | Time spent by the Engagement Partner | |||
N - Engagement hours (Manager) | Time spent by the Engagament Manager | |||
O - Engagement Hours (Other staff) | Time spent by the team members (excluding Engagement Partner, Manager and EQCR) | |||
P - Engagement hours (EQCR) | Time spent by EQCR (if applicable) | |||
Q - Engagement hours (Total) | Total time spent by all members of the team (insluding Engagement Partner, Manager and EQCR) | |||
R - Fee (Financial Statements Auditor's Report) | Financial Statements Auditor's Report Fee | |||
S - Fee (Client Investments Auditor's Report ) | Client Investments Auditor's Report (if seperately charged from Audit) | |||
T - Fee (Client Money Auditor's Report) | Client Money Auditor's Report Fee (if seperately charged from Audit) | |||
U - Fee (Insurance Intermediary Auditor's Report) | Insurance Intermediary Auditor's Report Fee (if seperately charged from Audit) | |||
V - Fee (AML Policies, Procedures, Systems and Controls Auditor's Report) | AML Policies, Procedures, Systems and Controls Auditor's Report (if seperately charged from Audit) | |||
W - Fee (non-audit services) | Non-Audit Services Fee | |||
X - Fee total | Total of the entire fee charged | |||
Y - Description of any Non-Audit Services | Amount of receivables outstanding from the total fee as at 31 December last year. | |||
Z - Audit Client Since (date) | This is the date since when the Registered Auditor was appointed as the external auditor for the first time for this Auhtorised Firm | |||
Exhibit B
Exhibit A - Authorised Firms (Branches) |
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Authorised Firm Name | Authorised Firm's Year End | Risk Rating | Engagement Partner | Engagment Manager | EQCR (if any) | Financial Statement Authorised Person's Report Date | Audit Reports issued under AUD 9.2.1 | Description of any Non-Audit Services | |||
Client Investments Auditor's Report Date | Client Money Auditor's Report Date | Insurance Intermediary Auditor's Report Date | AML Policies, Procedures, Systems and Controls Auditor's Report Date | ||||||||
A | B | C | D | E | F | G | H | I | J | K | L |
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Guidance | ||||
A - Authorised Firms Name | Only name appearing on the AFSA's Public register should be written | |||
B - Authorised Firm's Year End | This is the Authorised Firm's year end for which the Audit Report is issued | |||
C - Risk Rating | This is the internal risk rating which you have assigned to the Authorised Firm for the purpose of audit | |||
D - Engagement Partner | Name of the Engagement Partner. Please note that the Enagagement Partner should be a Registered Audit Principal with the AFSA | |||
E - Engagement Manager | Name of the Engagement Manager who is in charge of the audit | |||
F - EQCR | Name of the person who carried out Engagement Quality Control Review (if any) | |||
G - Audit Report Date | This is the date on which the Audit Report was signed | |||
H - Client Investments Auditor's Report Date | This is the date on which the the Report under AUD 9.2.1 was signed | |||
I - Client Money Auditor's Report Date | This is the date on which the the Report under AUD 9.2.1 was signed (if applicable) | |||
J - Insurance Intermediary Auditor's Report Date | This is the date on which the Report under AUD 9.2.1 was signed (if applicable) | |||
K - AML Policies, Procedures, Systems and Controls Auditor's Report Date | This is the date on which the Report under AUD 9.2.1 was signed (if applicable) | |||
L - Description of any Non-Audit Services | List all non-audit services you provide to an assurance client. This will inslude (but not limited to) compliance, internal audit, book keeping, payroll etc. | |||
Engagament Hours | Fee (US$) | Receivables as at last 31 December (US$) | Audit Client Since (date) | ||||||||||
Partner | Manager | Other Staff | EQCR (if applicable) | Total hours | Financial Statements Auditor's Report | Client Investments Auditor's Report | Client Money Auditor's Report | Insurance Intermediary Auditor's Report | AML Policies, Procedures, Systems and Controls Auditor's Report | Non-Audit Services | Total | ||
M | N | O | P | Q=M+N+O+P | R | S | T | U | V | W | X= R+S+T+U+V+W | Y | Z |
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Guidance | ||||
M - Engagament Hours (partner) | Time spent by the Engagement Partner | |||
N - Engagement hours (Manager) | Time spent by the Engagament Manager | |||
O - Engagement Hours (Other staff) | Time spent by the team members (excluding Engagement Partner, Manager and EQCR) | |||
P - Engagement hours (EQCR) | Time spent by EQCR (if applicable) | |||
Q - Engagement hours (Total) | Total time spent by all members of the team (insluding Engagement Partner, Manager and EQCR) | |||
R - Fee (Financial Statements Auditor's Report) | Financial Statements Auditor's Report Fee | |||
S - Fee (Client Investments Auditor's Report ) | Client Investments Auditor's Report (if seperately charged from Audit) | |||
T - Fee (Client Money Auditor's Report) | Client Money Auditor's Report Fee (if seperately charged from Audit) | |||
U - Fee (Insurance Intermediary Auditor's Report) | Insurance Intermediary Auditor's Report Fee (if seperately charged from Audit) | |||
V - Fee (AML Policies, Procedures, Systems and Controls Auditor's Report) | AML Policies, Procedures, Systems and Controls Auditor's Report (if seperately charged from Audit) | |||
W - Fee (non-audit services) | Non-Audit Services Fee | |||
X - Fee total | Total of the entire fee charged | |||
Y - Description of any Non-Audit Services | Amount of receivables outstanding from the total fee as at 31 December last year. | |||
Z - Audit Client Since (date) | This is the date since when the Registered Auditor was appointed as the external auditor for the first time for this Auhtorised Firm | |||
Exhibit C
Exhibit C -Authorised Market Institutions | |||||||
Authorised Market Institution Name | Authorised Market Instituion's Year End | Risk Rating | Engagement Partner | Engagment Manager | EQCR (if any) | Audit Report Date | Description of any Non-Audit Services |
A | B | C | D | E | F | G | H |
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Guidance | ||||
A - Authorised Market Instituion Name | Only name appearing on the AFSA's Public register should be written | |||
B - Authorised Market Insitituion's Year End | This is the Authorised Market Insitution's year end for which the Audit Report is issued | |||
C - Risk Rating |
| This is the internal risk rating which you have assigned to the Authorised Market Instituion | ||
D - Engagement Patner | Name of the Engagement Partner | |||
E - Engagement Manager |
| Name of the Engagement Manager who is in charge of the audit | ||
F - EQCR | Name of the person who carried out Engagement Quality Control Review (if any) | |||
G - Audit Report Date | This is the date on which the Audit Report was signed | |||
H - Description of any Non-Audit Services | List all non-audit services you provide to an assurance client. This will inslude (but not limited to) compliance, internal audit, book keeping, payroll etc. | |||
Engagament Hours | Fee (US$) | Receivables as at last 31 December (US$) | Audit Client Since (date) | ||||||
Partner | Manager | Other Staff | EQCR (if applicable) | Total hours | Audit | Non-Audit Services | Total | ||
M | N | O | P | Q=M+N+O+P | R | S | T=R+S | U | V |
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Guidance | ||||
M - Engagament Hours (partner) | Time spent by the Engagement Partner | |||
N - Engagement hours (Manager) | Time spent by the Engagament Manager | |||
O - Engagement Hours (Other staff) | Time spent by the team members (excluding Engagement Partner, Manager and EQCR) | |||
P - Engagement hours (EQCR) | Time spent by EQCR (if applicable) | |||
Q - Engagement hours (Total) | Total time spent by all members of the team (insluding Engagement Partner, Manager and EQCR) | |||
R - Fee (Audit) | Audit Fee | |||
S - Fee (non-audit services) | Non-Audit Services Fee | |||
T - Fee (Total) | Total of the entire fee charged | |||
V - Description of any Non-Audit Services | Amount of receivables outstanding from the total fee as at 31 December last year. | |||
W - Audit Client Since (date) | This is the date since when the Registered Auditor was appointed as the external auditor for the first time for this Auhtorised Market Institution | |||
Exhibit D
Exhibit D - Non-Exempt Funds | |||||||
Non-Exempt Fund Name | Non-Exempt Fund's Year End | Risk Rating | Engagement Partner | Engagment Manager | EQCR (if any) | Audit Report Date | Description of any Non-Audit Services |
A | B | C | D | E | F | G | H |
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Guidance | ||||
A - Non Exempt Fund Name | Only name appearing on the AFSA's Public register should be written | |||
B - Non Exempt Fund's Year End | This is the Non-Exempt Fund's year end for which the Audit Report is issued | |||
C - Risk rating |
| This is the internal risk rating which you have assigned to the Non-exempt fund | ||
D - Engagement Patner |
| Name of the Engagement Partner | ||
E - Engagement Manager |
| Name of the Engagement Manager who is in charge of the audit | ||
F - EQCR | Name of the person who carried out Engagement Quality Control Review (if any) | |||
G - Audit Report Date |
| This is the date on which the Audit Report was signed | ||
H - Description of any Non-Audit Services | List all non-audit services you provide to an assurance client. This will inslude (but not limited to) compliance, internal audit, book keeping, payroll etc. | |||
Engagament Hours | Fee (US$) | Receivables as at last 31 December (US$) | Audit Client Since (date) | ||||||
Partner | Manager | Other Staff | EQCR (if applicable) | Total hours | Audit | Non-Audit Services | Total | ||
M | N | O | P | Q=M+N+O+P | R | S | T=R+S | U | V |
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Guidance | ||||
M - Engagament Hours (partner) | Time spent by the Engagement Partner | |||
N - Engagement hours (Manager) | Time spent by the Engagament Manager | |||
O - Engagement Hours (Other staff) | Time spent by the team members (excluding Engagement Partner, Manager and EQCR) | |||
P - Engagement hours (EQCR) | Time spent by EQCR (if applicable) | |||
Q - Engagement hours (Total) | Total time spent by all members of the team (insluding Engagement Partner, Manager and EQCR) | |||
R - Fee (Audit) | Audit Fee | |||
S - Fee (non-audit services) | Non-Audit Services Fee | |||
T - Fee (Total) | Total of the entire fee charged | |||
V - Description of any Non-Audit Services | Amount of receivables outstanding from the total fee as at 31 December last year. | |||
W - Audit Client Since (date) | This is the date since when the Registered Auditor was appointed as the external auditor for the first time for this Non-Exempt Fund | |||
Exhibit E
Exhibit D - Reporting Entity | |||||||
Reporting Entity Name | Reporting Entity's Year End | Risk Rating | Engagement Partner | Engagment Manager | EQCR (if any) | Audit Report Date | Description of any Non-Audit Services |
A | B | C | D | E | F | G | H |
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Guidance | ||||
A - Reporting Entity's Name | Only name appearing on the AFSA's Public register should be written | |||
B - Reporting Entity's Year End | This is the Reporting Entity's year end for which the Audit Report is issued | |||
C - Risk Rating |
| This is the internal risk rating which you have assigned to the Reporting Entity | ||
D - Engagement Patner |
| Name of the Engagement Partner | ||
E - Engagement Manager |
| Name of the Engagement Manager who is in charge of the audit | ||
F - EQCR | Name of the person who carried out Engagement Quality Control Review (if any) | |||
G - Audit Report Date |
| This is the date on which the Audit Report was signed | ||
H - Description of any Non-Audit Services | List all non-audit services you provide to an assurance client. This will inslude (but not limited to) compliance, internal audit, book keeping, payroll etc. | |||
Engagament Hours | Fee (US$) | Receivables as at last 31 December (US$) | Audit Client Since (date) | ||||||
Partner | Manager | Other Staff | EQCR (if applicable) | Total hours | Audit | Non-Audit Services | Total | ||
M | N | O | P | Q=M+N+O+P | R | S | T=R+S | U | V |
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Guidance | ||||
M - Engagament Hours (partner) | Time spent by the Engagement Partner | |||
N - Engagement hours (Manager) | Time spent by the Engagament Manager | |||
O - Engagement Hours (Other staff) | Time spent by the team members (excluding Engagement Partner, Manager and EQCR) | |||
P - Engagement hours (EQCR) | Time spent by EQCR (if applicable) | |||
Q - Engagement hours (Total) | Total time spent by all members of the team (insluding Engagement Partner, Manager and EQCR) | |||
R - Fee (Audit) | Audit Fee | |||
S - Fee (non-audit services) | Non-Audit Services Fee | |||
T - Fee (Total) | Total of the entire fee charged | |||
V - Description of any Non-Audit Services | Amount of receivables outstanding from the total fee as at 31 December last year. | |||
W - Audit Client Since (date) | This is the date since when the Registered Auditor was appointed as the external auditor for the first time for this Non-Exempt Fund | |||