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Our audit work contributes to an effective public service that is accountable to Canada’s Parliament and Canadians.
This Direct Engagement Manual applies to performance audits and special examinations and provides an overview of how these audits are selected, planned, conducted, and reported. It includes the relevant standards for assurance engagements, set by the Auditing and Assurance Standards Board of Chartered Professional Accountants Canada, and the Office of the Auditor General (OAG) policies that allow us to carry out the OAG’s legislative mandate, as stated in the Auditor General Act.
The guidance in the Manual explains how standards and policies are to be applied in practice and provides links to more detailed OAG guidance and tools. The methodology provides guidance on the standard of quality expected and encourages the exercise of professional judgment.
If you wish to offer any comments or suggestions on the Manual, you may contact Audit Services.