Methodology Update—Report to the Audit Committee—Annual Audit Results

Feb-2023

Target Audience: All attest auditors

Effective date: Immediately

Prepared by: Audit Services

Updates to Templates: Updates to the Report to the Audit Committee—Annual Audit Results are now available. The update includes:

• A revised version of the Report to the Audit Committee—Annual Audit Results template, and
• A revised version of the Report to the Audit Committee—User Guide for Completing the Annual Audit Results.

The main change in the Report to the Audit Committee—Annual Audit Results template is:

• The addition of sentence related to the Office of the Auditor General’s system of quality management

The main change in the Report to the Audit Committee—User Guide for Completing the Annual Audit Results is:

• Template text has been updated for Going concern and debt covenants and Impairment of goodwill and intangible assets

Questions: Contact AEA