The auditor should acquire evidence that the fund has retained all member or beneficiary reviews as necessary by: reviewing transactions on lender statements to be sure fund cash isn't mixed with money belonging to related get-togethers of your SMSF. take a look at determined contraventions in opposition to the Auditor/actuary https://smsf-auditor-australia42851.amoblog.com/the-greatest-guide-to-smsf-auditor-australia-53583202