Appendix 3 example
Example end-of-audit report to the OAG that reconciles fees for other work disclosed in the entity’s financial statements with the other work fees disclosed to the OAG
APPOINTED AUDITORS SHALL ENSURE THAT THEY PROVIDE EXPLANATIONS FOR ANY VARIANCES BETWEEN SECTION “A” OF THIS DOCUMENT AND THE TOTALS THAT ARE RECORDED IN SECTIONS “B” AND “C”
APPOINTED AUDITORS MAY COMPLETE AND UPLOAD THIS REPORT IN THE OAG PORTAL WHEN THERE IS A DIFFERENCE BETWEEN THE TOTAL FEES EXPECTED TO BE CHARGED TO THE ENTITY AND THE FEES THAT HAVE BEEN RECORDED IN THE ENTITY’S FINANCIAL STATEMENTS. IF THIS IS NOT USED APPOINTED
AUDITORS SHOULD USE A SIMILAR REPORT.
A – VALUE OF AUDIT AND OTHER SERVICES RECOGNISED IN THE [XX JUNE 20XX] FINANCIAL STATEMENTS OF [ENTITY NAME]
| Audit of financial statements | $ |
| Work of assurance nature | $ |
| Other services permitted under this Guide | $ |
| Total other services | $ |
B – INFORMATION ABOUT WORK OF AN ASSURANCE NATURE CARRIED OUT
| Description | Fee Include only the fees billed and unbilled for the period covered by the annual audit |
On behalf of the OAG Select either “yes”, if engagement performed on behalf of the OAG or “no” if performed in the name of the ASP |
Partner Name the Partner that was responsible for the other work engagement |
Service type Enter the type of Other work carried out using OAG Portal types |
| Assurance engagement 1 [description] | $ | |||
| Assurance engagement 2 [description] | $ | |||
| Total work of an assurance nature | $ | |||
| Explanation for the variance to the financial statements |
C – INFORMATION ABOUT OTHER SERVICES PERMITTED UNDER THIS GUIDE
| Description | Fee Include only the fees billed and unbilled for the period covered by the annual audit |
On behalf of the OAG Select either “yes”, if engagement performed on behalf of the OAG or “no” if performed in the name of the ASP |
Partner Name the Partner that was responsible for the other work engagement |
Service type Enter the type of Other work carried out using OAG Portal types |
| Other services under this Guide [description]] | $ | |||
| Total other services | $ | |||
| Explanation for the variance to the financial statements |