On the basis that small entity auditing is about procedures and documentary evidence the key to pricing an SMSF audit is a function of the comprehensiveness of uploaded documents provided by the SMSFs accountant or trustee. The diversity and class of investments the SMSF has is often less of an issue. This is why at the Paperless SMSF Auditor we have developed a Gold, Silver and Bronze Pricing System based on what you upload rather than the usual questions about the size and investment profile of the SMSF.