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Audit Resources
Direct Engagement Manual
12000 Compliance Reports
12000 Compliance Reports
12000
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Direct Engagement Manual
How to Use the Direct Engagement Manual
Foreword
Copyright
Glossary
101
Overview of Performance Audits
102
Overview of Special Examinations
1000
Key Audit Principles
1010
Audit Quality and Quality Review
1011
CPA Canada Standards in the Context of a Direct Engagement
1012
Audit quality, including roles and responsibilities for audit quality
1081
Selection of engagement quality control reviews and appointment of quality reviewers
1031
Ethical Requirements Relating to an Assurance Engagement
1041
Applying Professional Skepticism
1042
Applying Professional Judgment
1043
Assurance Skills and Techniques
1050
Audit Evidence
1051
Sufficient appropriate audit evidence
1052
Audit procedures for obtaining audit evidence
1071
Job Rotation
1091
Complaints and Allegations
1100
Audit Documentation
1111
Nature, purpose, and extent of audit documentation
1112
Entity documentation and electronic (including email) audit evidence
1121
Timely preparation of audit documentation
1141
Identifying significant matters
1142
Evaluating, resolving, and communicating significant matters
1143
Documenting significant matters and related significant professional judgments
1181
Multiple reports: documentation issues
1191
Retention policies and procedures
1192
Confidentiality, safe custody, integrity, accessibility, and retrievability of engagement documentation
1193
Communications with a Successor Auditor
1160
Review of Audit Work
1161
Documenting evidence of the extent of review
1162
Engagement leader review: minimum documentation requirements
1163
Quality reviewer: minimum documentation requirements
3071
Review of audit work and documentation
3072
Documentation of Work Performed Using Technology Solutions as Part of an Audit
3073
Supervision and Review Considerations When Using Technology Solutions
1500
Audit Selection
1501
Causing/Carrying Out a Special Examination
1505
Acquiring and Maintaining Knowledge of Business for Performance Audits
1510
Selection of Performance Audit Topics
2000
Engagement Management
2010
Project Management
2020
Significance
2030
Communication with the Entity: Initial and Ongoing
2040
Discussions with the Auditor General
2050
Advisory Committee Meetings
2060
Accessing/Requesting Audit Documentation
2070
Use of Experts
2080
Contracted out audits
3000
Initial Engagement Activities
3011
Acceptance and Continuance
3012
Preconditions for a Direct Engagement
3031
Independence
3061
Engagement Team: Assigning and Managing Tasks
3062
Engagement Leader Responsibilities for Audit Quality
3063
Quality Reviewer Responsibilities
3065
Team Members
3066
Assistant Auditor General
3067
Working Arrangement with Joint Auditor
3080
Consultation and Differences of Opinion
3081
Consultations
3082
Resolution of differences of opinion
4000
Planning Phase
4010
Understanding the Subject Matter in Planning an Audit
4020
Risk Assessment
4025
Internal Controls
4030
Reliance on Internal Audit
4041
Audit Objective
4042
Audit Scope and Approach
4043
Audit Criteria
4044
Developing the Audit Strategy: Audit Logic Matrix
4045
Evidence-Gathering Methods
4070
Audit Programs
4080
Examination Approval
4090
Audit Plan Summary for Performance Audits
4100
Special Examination Plan
7000
Examination Phase
7021
Evaluate the Sufficiency and Appropriateness of Audit Evidence
7030
Drafting the Audit Report
7040
Audit Conclusion
7060
Substantiation
8000
Reporting Phase
8017
Report Content Approval and Date of the Report
8019
Submitting the Principal’s (PX) Draft and Transmission Draft
8020
Recommendations and Entity Responses
8030
Subsequent Events
8060
Third-Party References
8090
Preparation for Tabling of Direct Engagement Reports
8095
Submitting the Special Examination Report to the Board of Directors and Making It public
9000
Post-Audit Activities
9020
Management of Controlled Documents
1170
Finalizing the Audit File
1171
Assembly of the final audit file
1172
Modifications to audit documentation after the date of final assembly
1173
Matters arising after the date of the assurance engagement report
1174
File freezing
9070
Parliamentary Committee Hearings for Direct Engagements
9081
Post-Audit Surveys
10000
Limited Assurance Engagements
10010
Limited Assurance Engagements
11000
Studies
11010
Studies
12000
Compliance Reports
12010
Direct Engagements to Report on Compliance with Specified Requirements (reports on compliance)