About Eireann O'Brien

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So far Eireann O'Brien has created 8 blog entries.

APES 305 – the impact on SMSF audit terms of engagement

2021-05-27T10:35:44+10:00March 18th, 2021|Categories: Audit News, Independence, Self Managed Super Funds|

APES 305 gives accounting practices a compliance framework to implement SMSF audit independence ahead of 1 July 2021. Daria Galstyan CA, Associate Director – Audit at Evolv, points out that the disclosure requirements of APES 305 are based on materiality. If a firm uses another firm’s services to a material degree, [...]

Data fed transactions: How much testing is enough?

2021-01-27T17:55:00+11:00December 2nd, 2020|Categories: Audit News, Independence, Self Managed Super Funds|

Ron Phipps-Ellis, founder and CEO of SMSF audit specialists Evolv, explains the firm’s cost-effective approach to auditing data fed transactions. Data feeds not only have the potential to streamline the audit process, they also pave the way for automation, making the audit more efficient and more cost-effective for the [...]

Covid-19 Audit Compliance – The long-term audit needs for temporary Covid-19 rent relief

2020-09-09T17:23:35+10:00June 4th, 2020|Categories: Audit News, Self Managed Super Funds|

Many  self managed super fund (SMSF) trustees have been breathing a sigh of rental relief after the ATO announced that changes could be made to commercial property agreements due to the financial fallout of the Covid-19 crisis. One of the unique benefits of an SMSF is that property owned by [...]

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