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:
- Report on a Review of the Financial Audits Completed in the 2020–21 Fiscal Year—October 2021
- Report on a Review of the Financial Audits Completed in the 2019–20 Fiscal Year—August 2020
- Report on a Review of the Financial Audits Completed in the 2018–19 Fiscal Year—August 2020
- Report on a Review of the Financial Audit Practice—Financial Audits Completed in the 2017–18 Fiscal Year—October 2018
- Report on a Review of the Financial Audit Practice—Financial Audits Completed in the 2016–17 Fiscal Year—January 2018
- Report on a Review of the Financial Audit Practice—Financial Audits Completed in the 2015–16 Fiscal Year—April 2016
- Report on a Review of the Annual Audit Practice—Annual Audits Completed in the 2014–15 Fiscal Year—July 2015
Practice Reviews of Direct Engagement Audit Practice (formerly referred to as Special Examinations or Performance Audits)
- Report on a Review of the Direct Engagements Completed in the 2020-21 Fiscal Year—May 2022
- Report on a Review of the Direct Engagements Completed in the 2019–20 Fiscal Year—November 2020
- Report on a Review of the Direct Engagements Completed in the 2018–19 Fiscal Year—October 2020
- Report on a Review of the Direct Engagement Audit Practice—Direct Engagement Audits Completed in the 2017–18 Fiscal Year—July 2019
- Report on a Review of the Direct Engagement Audit Practice—Direct Engagement Audits Completed in the 2016–17 Fiscal Year—April 2018
- Report on a Review of the Direct Engagement Audit Practice—Direct Engagement Audits Completed in the 2015–16 Fiscal Year—July 2016
- Report on a Review of the Direct Report Audit Practice—Direct Report Audits Completed in the 2014–15 Fiscal Year—July 2015