It is my understanding best practice when auditing an SMSF is to have some third-party documentation to confirm employer contributions. We generally seek to obtain confirmation of employer contributions via a statement from super stream/ATO prefill/ or an employer PAYG summary. We have a client who is resisting providing this to us on the basis that it is not necessary. We generally respond to such pushbacks by trying to isolate out the audit standards or regulations to support the fact that our request for such documents is appropriate. Doing this though can be tricky at times so my question is the views of other members on this question. Any links or references to auditing standards to support what the position on this issue should be is the key to it all as sending such refences to the client often does the trick.