Practice Reviews

Practice reviews provide assurance to the Auditor General that practitioners have complied with Office policies and professional standards in the conduct of their audits and that the reports that were issued were supported by appropriate evidence in the audit file.

Practice reviews are reported according to the type of engagement, either financial audits or direct report engagements, which were previously referred to as performance audits or special examinations.

The team prepares an annual Practice Review and Internal Audit Plan that establishes priorities, direction and activities for the upcoming year.

Practice Reviews of Financial Audit Practice:

Practice Reviews of Direct Engagement Audit Practice (formerly referred to as Special Examinations or Performance Audits)