{"text_format":"1","workbook":"xlsx","n_sheets":3,"sheets":["Guidance","Library procedures","Related parties"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":259,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Guidance","index":0,"n_rows":34,"n_cols":3,"rows_kept":34,"cut":false,"hidden":false,"merged":[[0,1,0,3],[1,1,1,3],[3,1,3,3],[4,1,4,3],[7,1,7,3],[2,2,2,3],[5,2,5,3],[6,2,6,3],[9,2,9,3],[16,2,16,3],[8,1,8,3],[32,2,32,3],[33,2,33,3],[14,1,14,3],[15,1,15,3],[30,1,30,3],[31,1,31,3],[12,1,12,3],[13,2,13,3],[10,2,10,3],[27,1,27,3],[28,1,28,3],[29,2,29,3],[23,1,23,3],[11,2,11,3],[26,2,26,3],[17,1,17,3],[18,1,18,3],[19,2,19,3],[20,2,20,3],[21,2,21,3],[24,1,24,3],[25,2,25,3],[22,2,22,3]]}
[null,"Laws and regulations (Oct-2019)"]
[null,"Annual Audit Manual"]
[null,"●","OAG Audit 7510- Consideration of Law and Regulations"]
[null,"Litigation and claims (Oct-2019)"]
[null,"Annual Audit Manual"]
[null,"●","OAG Audit 7541 - Identification of Litigation and Claims"]
[null,"●","OAG Audit 7542 - Legal Confirmations"]
[null,"Going concern (Oct-2019)"]
[null,"Annual Audit Manual"]
[null,"●","OAG Audit 7522 - Risk Assessment Procedures and Related Activities"]
[null,"●","OAG Audit 7523 - Considerations when evaluating management's assessment"]
[null,"●","As stated in CAS 570.A27, where the use of the going concern basis of accounting is not appropriate in the circumstances, management may be required, or may elect, to prepare the financial statements on another basis (e.g., liquidation basis).  Where this is the case, we consider whether we are able to perform an audit of the financial statements, including by determining whether the proposed basis of accounting is acceptable and considering the need to consult with AAPT."]
[null,"Other Guidance"]
[null,"●","Considerations Specific to Public Sector Entities\nManagement's use of the going concern assumption is also relevant to public sector entities. For example, International Public Sector Accounting Standard (IPSAS) 1 addresses the issue of the ability of public sector entities to continue as going concerns. Going concern risks may arise, but are not limited to, situations where public sector entities operate on a for-profit basis, where government support may be reduced or withdrawn, or in the case of privatization. Events or conditions that may cast significant doubt on an entity's ability to continue as a going concern in the public sector may include situations where the public sector entity lacks funding for its continued existence or when policy decisions are made that affect the services provided by the public sector entity."]
[null,"Related parties (Oct-2019)"]
[null,"Annual Audit Manual"]
[null,"●","OAG Audit 7532 - Risk assessment procedures for related party transactions"]
[null,"Compliance with Authorities (Oct-2019)"]
[null,"Annual Audit Manual"]
[null,"●","OAG Audit 11001 - Introduction "]
[null,"●","OAG Audit 11002 - Guiding principles for auditing authorities"]
[null,"●","OAG Audit 11010 - Compliance with authorities"]
[null,"●","When identifying the ‘important provisions’ of key authority instruments scoped into the audit, important provisions are those provisions where an instance of non-compliance would be worthy of reporting or presents a risk to the office’s reputation if not detected."]
[null,"Executive/Board compensation, travel, hospitality, conferences and events  (Oct-2019)"]
[null,"Annual Audit Manual"]
[null,"●","OAG Audit 11031- Auditing executive and board compensation and travel, hospitality, conference and event expenses "]
[null,"●","See OAG Audit 11031 for factors to consider when identifying and assessing risk of abuse."]
[null,"Compliance with the Ministerial Directive on travel, hospitality, conference and event expenditures  (Oct-2019)"]
[null,"Annual Audit Manual"]
[null,"●","OAG Audit 11010 - Compliance with authorities"]
[null,"Overall risk assessment (Oct-2019)"]
[null,"Annual Audit Manual"]
[null,"●","OAG Audit 5041 - Identify Risks"]
[null,"●","OAG Audit 5042 - Assess Risks"]

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[null,"Other risk assessment procedures (Oct-2019)"]
[null,"Procedures & Results",null,null,null,null,null,null,"Links",null,"Requirements"]
[null,"Laws and regulations"]
[]
[null,"1.","Obtained an understanding of how the entity complies with applicable laws and regulations (legal and regulatory framework applicable to the entity and the industry or the sector in which the entity operates).",null,null,null,null,null,null,null,"CAS 250.13(b)"]
[null,null,"Name and date of inquiry:"]
[]
[]
[null,null,"Checked those that apply: "]
[null,null,null,"Monitoring legal requirements and ensuring that operating procedures and control are designed to meet these requirements",null,null,null,null,null,null,null,false]
[null,null,null,"Establishing and maintaining an appropriate code of conduct",null,null,null,null,null,null,null,false]
[null,null,null,"Engaging legal advisors to assist in monitoring legal requirements",null,null,null,null,null,null,null,false]
[null,null,null,"Maintaining a register of significant laws and regulations with which the entity has to comply within its industry and a record of complaints",null,null,null,null,null,null,null,false]
[null,null,null,"Reviewing legal and regulatory correspondence received ",null,null,null,null,null,null,null,false]
[null,null,null,"Internal audit function performs compliance assessment",null,null,null,null,null,null,null,false]
[null,null,null,"Compliance function monitors applicable laws and regulations",null,null,null,null,null,null,null,false]
[null,null,null,"Other ",null,null,null,null,null,null,null,false]
[null,null,null,"Details of compliance processes: "]
[]
[null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,"2.","Identified the following items with related laws and regulations that have a direct effect on the financial statements. Appropriate procedures have been planned to address related material amounts and disclosures.",null,null,null,null,null,null,null,"CAS 250.14"]
[]
[null,null,"Checked those that apply: "]
[null,null,null,"Income tax",null,null,null,null,null,null,null,false]
[null,null,null,"Payroll tax",null,null,null,null,null,null,null,false]
[null,null,null,"Sales / Value added tax",null,null,null,null,null,null,null,false]
[null,null,null,"Environmental standards",null,null,null,null,null,null,null,false]
[null,null,null,"Licensing and Regulatory provisions",null,null,null,null,null,null,null,false]
[null,null,null,"Other",null,null,null,null,null,null,null,false]
[null,null,null,"Details of items with direct effect: "]
[]
[null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,"3.","Performed each of the following to identify instances of non-compliance with other laws and regulations (e.g., licensing or regulatory authorities) that may have a material effect on the financial statements:",null,null,null,null,null,null,null,"CAS 250.15"]
[]
[null,null,"\u009f","Inquired of management and, where appropriate, those charged with governance"]
[null,null,null,"Name and date of inquiry:"]
[]
[]
[null,null,"\u009f","Inspected relevant correspondence, if any, with licensing or regulatory authorities"]
[null,null,null,null,"No relevant correspondence identified, or",null,null,null,null,null,null,false]
[null,null,null,null,"Relevant correspondence identified",null,null,null,null,null,null,false]
[null,null,null,null,"Details: "]
[]
[]
[null,null,"\u009f","For entities applying the PSA Handbook with known contamination, identified any environmental standard as defined in PS 3260"]
[null,null,null,null,"Not applicable - entity not applying PSA Handbook, or",null,null,null,null,null,null,false]
[null,null,null,null,"Entity is applying PSA Handbook",null,null,null,null,null,null,false]
[null,null,null,null,"Details: "]
[]
[]
[null,null,"Based on procedures performed above: "]
[null,null,null,"No actual or suspected instances of non-compliance with laws and regulations identified, or",null,null,null,null,null,null,null,false]
[null,null,null,"Actual or suspected instances of non-compliance with laws and regulations identified",null,null,null,null,null,null,null,false]
[null,null,null,"Details:"]
[]
[]
[null,null,null,"Added procedure 'Evaluate potential impact of non-compliance with authorities and laws and regulations' from the program 'General Execution Procedures' found in the Anual Audit Procedures - Supplement cabinet"]
[]
[null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,"Litigation and claims"]
[]
[null,"4.","Obtained a detailed listing of litigation and claims from the entity.",null,null,null,null,null,null,null,"CAS 501.9"]
[null,null,null,"Not applicable - no litigation or claims pending, or",null,null,null,null,null,null,null,false]
[null,null,null,"Litigation or claims identified and assessed in procedure 'Other auditing and completion procedures' within the program  'Completion and Reporting Activities'",null,null,null,null,null,null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,"5.","Performed each of the following to assess completeness of the identified litigation and claims:",null,null,null,null,null,null,null,"CAS 501.9"]
[null,null,"\u009f","Inquired of management and where applicable, others within the entity, including in-house legal counsel"]
[null,null,null,"Name and date of inquiry:"]
[]
[]
[null,null,"\u009f","Reviewed minutes of meetings of those charged with governance - see procedure 'Understand entity and environment' within the program  'Understand the Entity and Environment'"]
[null,null,"\u009f","Reviewed correspondence with legal counsel"]
[null,null,null,"Details (e.g., type of correspondence, period covered) or link: "]
[]
[]
[null,null,"\u009f","Reviewed legal expense accounts "]
[null,null,null,"Details (e.g., accounts reviewed and period covered) or link: "]
[]
[]
[null,null,"Based on procedures performed above: "]
[null,null,null,"No additional litigation or claims identified, or",null,null,null,null,null,null,null,false]
[null,null,null,"Additional litigation or claims identified",null,null,null,null,null,null,null,false]
[null,null,null,"Details:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,"6.","Determined whether legal letters of inquiry will be sent: ",null,null,null,null,null,null,null,"CAS 501.10-11"]
[null,null,null,"Legal letters of inquiry will be obtained - details included in procedure 'Other auditing and completion procedures - Litigation and claims' within the program  'Completion and Reporting Activities', or",null,null,null,null,null,null,null,false]
[null,null,null,"Legal letters of inquiry will not be obtained due to each of the following factors: ",null,null,null,null,null,null,null,false]
[null,null,null,"\u009f","No risk of material misstatement identified regarding litigation or claims"]
[null,null,null,"\u009f","Audit procedures performed do not indicate that other material litigation or claims may exist"]
[null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,"Going concern"]
[]
[null,"7.","Discussed the going concern assumption with management including their preliminary assessment and any events or conditions that may cast significant doubt about the entity's ability to continue as a going concern and management's plans to address them.",null,null,null,null,null,null,null,"CAS 570.10"]
[]
[null,null,"Name and date of discussion: "]
[]
[]
[null,null,"Details of discussion: "]
[]
[]
[null,null,null,"No events or conditions identified, or",null,null,null,null,null,null,null,false]
[null,null,null,"Events or conditions that may cast significant doubt about the entity's ability to continue as a going concern identified",null,null,null,null,null,null,null,false]
[null,null,null,"Checked those that apply:"]
[null,null,null,null,"Net liability or net current liability position",null,null,null,null,null,null,false]
[null,null,null,null,"Inability to comply with the terms of financing agreements (e.g., debt covenants)",null,null,null,null,null,null,false]
[null,null,null,null,"Fixed-term borrowings approaching maturity without realistic prospects of renewal or repayment; or excessive reliance on short-term borrowings to finance long-term assets",null,null,null,null,null,null,false]
[null,null,null,null,"Indications of withdrawal of financial support by creditors",null,null,null,null,null,null,false]
[null,null,null,null,"Negative operating cash flows indicated by historical or prospective financial statements",null,null,null,null,null,null,false]
[null,null,null,null,"Substantial operating losses or significant deterioration in the value of assets used to generate cash flows",null,null,null,null,null,null,false]
[null,null,null,null,"Dividends in arrears or discontinued",null,null,null,null,null,null,false]
[null,null,null,null,"Inability to pay creditors on due dates or change from credit to cash-on-delivery transactions with suppliers",null,null,null,null,null,null,false]
[null,null,null,null,"Inability to obtain financing for essential new product development or investments",null,null,null,null,null,null,false]
[null,null,null,null,"Loss of key management, major market, key customer(s), franchise, license, or principal supplier(s)",null,null,null,null,null,null,false]
[null,null,null,null,"Pending legal or regulatory proceedings against the entity that may, if successful, result in claims that the entity is unlikely to be able to satisfy",null,null,null,null,null,null,false]
[null,null,null,null,"Changes in laws and regulations expected to adversely affect the entity",null,null,null,null,null,null,false]
[null,null,null,null,"Other",null,null,null,null,null,null,false]
[null,null,null,"Details including management's plans to address the identified events or conditions: "]
[null,null,null,""]
[]
[null,null,null,"Added procedure 'Assess the ability of the entity to continue as a going concern' from the program 'General Execution Procedures' found in the Annual Audit Procedures - Supplement cabinet"]
[]
[null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,"Related parties"]
[]
[null,"8.","Obtained an understanding of related party relationships and transactions, including any changes from the prior year period, by inquiring of management.",null,null,null,null,null,null,null,"CAS 550.13, 28"]
[null,null,"Name and date of inquiry:"]
[]
[]
[null,null,null,"No related parties identified, or",null,null,null,null,null,null,null,false]
[null,null,null,"Related parties identified and documented in tab 'Related Parties'\n",null,null,null,null,null,null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,"9.","Obtained, through inquiry of management and others within the entity and other procedures, an understanding of the relevant controls, if any, over identifying, authorizing and accounting for significant arrangements both within and outside the normal course of business.",null,null,null,null,null,null,null,"CAS 550.14"]
[]
[null,null,null,"Not applicable - no related parties identified, or",null,null,null,null,null,null,null,false]
[null,null,null,"Not applicable - related parties are limited and clearly understood and monitored by management.  No additional controls are necessary, or",null,null,null,null,null,null,null,false]
[null,null,null,"Obtained understanding of relevant controls as follows:",null,null,null,null,null,null,null,false]
[null,null,null,"Name and date of inquiry:"]
[]
[]
[null,null,null,"Checked those that apply: "]
[null,null,null,null,"Observed that management is actively involved in all the main aspects of related party transactions including assignment of responsibilities within the entity for identifying, recording, summarizing, and disclosing related party transactions",null,null,null,null,null,null,false]
[]
[null,null,null,null,"Observed that there is timely disclosure and discussion between management and those charged with governance of significant related party transactions outside the entity’s normal course of business, including those charged with governance appropriately challenging the business rationale of such transactions",null,null,null,null,null,null,false]
[]
[null,null,null,null,"Inspected policies and procedures governing the circumstances in which the entity may enter into specific types of related party transactions",null,null,null,null,null,null,false]
[null,null,null,null,"Inspected guidelines for the approval of related party transactions involving actual or perceived conflicts of interest ",null,null,null,null,null,null,false]
[null,null,null,null,"Inspected findings of periodic reviews by internal auditors",null,null,null,null,null,null,false]
[null,null,null,null,"Inspected whistle-blowing policies and procedures ",null,null,null,null,null,null,false]
[null,null,null,null,"Other ",null,null,null,null,null,null,false]
[null,null,null,null,"Details of controls: "]
[null,null,null,"",""]
[null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,"10.","Assessed the completeness of related parties and transactions.",null,null,null,null,null,null,null,"CAS 550.15(c)"]
[null,null,"Checked those that apply: "]
[null,null,null,"Reviewed prior year's working papers ",null,null,null,null,null,null,null,false]
[null,null,null,"Reviewed filings with regulatory agencies for related parties and other businesses in which officers and directors occupy directorship or management positions",null,null,null,null,null,null,null,false]
[null,null,null,"Details of procedure: "]
[]
[]
[null,null,null,"Reviewed material sales, purchase or other contracts ",null,null,null,null,null,null,null,false]
[null,null,null,"Details of procedure:  "]
[null,null,null,""]
[]
[null,null,null,"Reviewed invoices from law firms that have performed services for the entity ",null,null,null,null,null,null,null,false]
[null,null,null,"Details of procedure:  "]
[]
[]
[null,null,null,"Determined the names of all pension and other trusts established for the benefit of employees and the names of their officers and trustees",null,null,null,null,null,null,null,false]
[null,null,null,"Details of procedure: "]
[]
[]
[null,null,null,"Reviewed stockholder listings of closely held companies to identify principal stockholders",null,null,null,null,null,null,null,false]
[null,null,null,"Details of procedure: "]
[]
[]
[null,null,null,"Reviewed the extent and nature of transactions with major customers, suppliers, borrowers, and lenders",null,null,null,null,null,null,null,false]
[null,null,null,"Details of procedure: "]
[]
[]
[null,null,null,"Considered whether transactions are occurring (e.g., accounting or management services) with related parties at no charge or a major stockholder absorbing corporate expenses",null,null,null,null,null,null,null,false]
[null,null,null,"Details of procedure: "]
[]
[]
[null,null,null,"Inquired of predecessor, principal, or other auditors of related entities concerning their knowledge of existing relationships ",null,null,null,null,null,null,null,false]
[null,null,null,"Details of procedure: "]
[]
[]
[null,null,null,"Compared the information obtained through review of minutes of meetings of the Audit Committee or Board of Directors (or equivalent) as documented in procedure \"Understand entity and environment\" within the program \"Understand the Entity and Environment\" to the related parties identified by the entity.",null,null,null,null,null,null,null,false]
[]
[]
[null,null,null,"Details of procedure: "]
[]
[]
[null,null,null,"Other",null,null,null,null,null,null,null,false]
[null,null,null,"Details of procedure: "]
[]
[null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,"11.","Based on procedures performed above:",null,null,null,null,null,null,null,"CAS 550.21"]
[null,null,null,"No previously unidentified related parties or transactions identified, or",null,null,null,null,null,null,null,false]
[null,null,null,"Previously unidentified related parties or transactions identified",null,null,null,null,null,null,null,false]
[null,null,null,"Details including an assessment of whether the nondisclosure was intentional:"]
[]
[]
[null,null,null,"Added procedure 'Test related party transactions' from the program 'General Execution Procedures' found in the Annual Audit Procedures - Supplement cabinet"]
[]
[null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,"12.","Inquired whether significant related party transactions outside the entity’s normal course of business have occurred. ",null,null,null,null,null,null,null,"CAS 550.16"]
[null,null,"Name and date of inquiry: "]
[]
[]
[null,null,null,"No significant related party transactions outside the normal course of business identified, or",null,null,null,null,null,null,null,false]
[null,null,null,"Significant transactions outside the entity's normal course of business identified",null,null,null,null,null,null,"CAS 550.18",false]
[null,null,null,"Details of nature of transactions and parties involved: "]
[]
[]
[null,null,null,null,"Related parties are not involved, or",null,null,null,null,null,null,false]
[null,null,null,null,"Related parties are involved - treated as a significant risk",null,null,null,null,null,null,false]
[]
[null,null,null,null,"Added the following: "]
[null,null,null,null,"- Procedure 'Test related party transactions' from the program 'General Execution Procedures' found in the Annual Audit Procedures - Supplement cabinet\n- Significant risk 'Significant related party transactions outside the normal course of business' in the Inherent Risk Assessment sheet of the Audit Planning Template"]
[]
[null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,"Compliance with authorities "]
[]
[null,"13.","Obtained an understanding of the specific authority instruments relevant to the audit (i.e. the authorities framework applicable to the entity) and how the entity is complying with that framework."]
[]
[null,null,"Checked those that apply:"]
[null,null,null,"Reviewed the prior year audit file "]
[null,null,null,"Inquired of management and, where approriate, entity legal counsel concerning the key authority instruments that are applicable for the period under audit to understand the authority framework governing the entity and the transactions subject to audit",null,null,null,null,null,null,null,false]
[]
[null,null,null,"Name and date of inquiry:"]
[]
[null,null,null,"Held discussions with management and the entity's legal counsel, as applicable, to ensure we clearly understand the implications of new or amended authorities and their application to the entity audited and to our audit approach",null,null,null,null,null,null,null,false]
[]
[null,null,null,"Name and date of inquiry:"]
[]
[null,null,null,"Held discussions with OAG Legal Services concerning new or amended authorities and their application to the entity audited and to our audit approach",null,null,null,null,null,null,null,false]
[null,null,null,"Name and date of inquiry:"]
[]
[null,null,null,"Other",null,null,null,null,null,null,null,false]
[null,null,null,"Details: "]
[]
[null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,"14.","Identified and documented the ‘important provisions’ of each key authority instrument scoped into the audit - details included in procedure 'Compliance with authorities' within the program 'General Execution Procedures'. Appropriate procedures have been planned to address related non-compliance instances."]
[]
[]
[null,null,"Checked those that apply: "]
[null,null,null,"Enabling legislation",null,null,null,null,null,null,null,false]
[null,null,null,"Details (e.g., specify): "]
[]
[null,null,null,"Financial Administration Act (FAA) and regulations",null,null,null,null,null,null,null,false]
[null,null,null,"Checked those that apply:"]
[null,null,null,null,"Federal Financial Administration Act (FAA) ",null,null,null,null,null,null,false]
[null,null,null,null,"Nunavut Financial Administration Act (FAA) ",null,null,null,null,null,null,false]
[null,null,null,null,"Northwest Territories Financial Administration Act (FAA)  ",null,null,null,null,null,null,false]
[null,null,null,null,"Yukon Financial Administration Act (FAA)  ",null,null,null,null,null,null,false]
[null,null,null,"Canada Business Corporations Act (CBCA)",null,null,null,null,null,null,null,false]
[null,null,null,"Corporate by-laws and articles of incorporation",null,null,null,null,null,null,null,false]
[null,null,null,"Details (e.g., specify): "]
[]
[null,null,null,"Ministerial directives under Section 89 of the federal FAA",null,null,null,null,null,null,null,false]
[null,null,null,"Details (e.g., specify): "]
[]
[null,null,null,"Regulations",null,null,null,null,null,null,null,false]
[null,null,null,"Details (e.g., specify): "]
[]
[null,null,null,"Other(s)",null,null,null,null,null,null,null,false]
[null,null,null,"Details (e.g., Orders in Council): "]
[]
[null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,"15.","Assessed risk and designed and implemented overall response by performing each of the following - details included in procedure 'Compliance with authorities' within the program 'General Execution Procedures'."]
[]
[null,null,"\u009f","Identified and documented the nature of each significant provision as transactional or non-transactional"]
[null,null,"\u009f","For transactional authority provisions, assessed and documented the inherent risk of non-compliance (Normal/Lower, Normal/Higher, Significant) and identified the in-scope FSLI where compliance with authorities work will be conducted"]
[]
[null,null,"\u009f","For non-transactional authority provisions, there is generally no need to assess the level of inherent risk since the nature and extent of evidence is not expected to vary with the level of risk assessed.  Documented the audit procedure to be performed to evaluate compliance with the authority provision"]
[]
[null,null,"\u009f","Developed a response - Important transactional provisions are taken to the SoCs of the 'Audit Planning Template' and related FSLI audit programs. Audit responses to important non-transactional provisions are documented in procedure 'Compliance with authorities' within the program 'General Execution Procedures' and embedded templates"]
[]
[]
[]
[null,null,"Based on procedures performed above:"]
[null,null,null,"The 'Audit Planning Template', the related FSLI audit programs and the procedure 'Compliance with authorities' within the program 'General Execution Procedures' properly reflect the risks and the audit response",null,null,null,null,null,null,null,false]
[]
[null,null,null,null,null,null,null,null,null,null,null,true]
[null,null,"Additional documentation: "]
[]
[]
[null,"Executive/Board compensation, travel, hospitality, conferences and events"]
[]
[null,"16.","Considered risk of abuse by board members or senior executives that could result in personal benefit and could be an indicator of lapses in values or ethics, weak governance and/or inadequate oversight and control. "]
[null,null,null,"No heightened risk indicators identified or risk assessed as normal. No testing this year, or",null,null,null,null,null,null,null,false]
[null,null,null,"Risk indicators identified and assessed as significant - Details included in procedures 'Executive and board compensation' and 'Test travel, hospitality, conference and event expenditures' within the program 'General Execution Procedures'",null,null,null,null,null,null,null,false]
[]
[null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,null,"Compliance with the Ministerial Directive on travel, hospitality, conference and event expenditures (for Crown Corporations that received a Ministerial Directive and entities that received instructions in the form of a letter) (Unchecked where non applicable)",null,null,null,null,null,null,null,null,true]
[]
[null,"17.","Inquired of management whether they have completed their implementation of changes to policies and procedures to comply with the Ministerial Directive on travel, hospitality, conference and event expenditures in the current year or whether they have changed their related policies and procedures in the current year."]
[null,null,"Name and date of inquiry:"]
[]
[]
[null,null,null,"Management did not change their travel, hospitality, conference and event policies and procedures in the current year, or",null,null,null,null,null,null,null,false]
[null,null,null,"Management changed their travel, hospitality, conference and event policies and procedures in the current year",null,null,null,null,null,null,null,false]
[null,null,null,null,"Completed any outstanding work from the first year of implementation of the Ministerial Directive - details included in procedure 'Directive issued to Crown corporations in July 2015' from the program 'General Execution Procedures' found in the Annual Audit Procedures - Supplement cabinet, or",null,null,null,null,null,null,false]
[null,null,null,null,"Re-confirmed alignment of policies and procedures by performing each of the following and provided link to work performed:",null,null,null,null,null,null,false]
[null,null,null,null,"\u009f","Obtained updated policies and guidelines and management's assessment against Treasury Board's policies, directives and related instruments on travel, hospitality, conference and event expenditures"]
[null,null,null,null,"\u009f","Reviewed management's assessment & updated policies and guidelines"]
[]
[null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,"18.","Assessed the risk that management has not properly implemented in practice the policy and procedure changes identified in the prior year audit in response to the Ministerial Directive on travel, hospitality, conference and event expenditures and considered the following risk indicators:"]
[null,null,"Checked those that apply:"]
[null,null,null,"Management's attitude towards the directive and the importance of its implementation",null,null,null,null,null,null,null,false]
[null,null,null,"Identification of transactions in prior year audits where management integrity or due regard for economy was questioned with regards to travel, hospitality, conference or events",null,null,null,null,null,null,null,false]
[null,null,null,"Recent media/public scrutiny of entity transactions in scope of the directive",null,null,null,null,null,null,null,false]
[null,null,null,"Audit team's assessment of the extent of the entity's alignment of policies and procedures in prior years",null,null,null,null,null,null,null,false]
[null,null,null,"Portfolio department assessment of the Crown corporation's revised policies, guidelines and practice on travel, hospitality, conference and event expenditures (performed as part of the portfolio oversight and recommendation of the annual Crown corporation corporate plan) identified concerns",null,null,null,null,null,null,null,false]
[null,null,null,"Management does not monitor transaction compliance with the newly aligned policies and guidance",null,null,null,null,null,null,null,false]
[null,null,null,"Other",null,null,null,null,null,null,null,false]
[null,null,null,"Details : "]
[]
[]
[null,null,"Based on the risk indicators above:"]
[null,null,null,"No risks identified, or",null,null,null,null,null,null,null,false]
[null,null,null,"Risks identified and included in the Inherent Risk Assessment in the 'Audit Planning Template' - details included in procedure 'Test travel, hospitality, conference and event expenditures' within the program 'General Execution Procedures' ",null,null,null,null,null,null,null,false]
[]
[null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,"19.","Determined the population of travel, hospitality, conferences and events transactions impacted by the Ministerial Directive on travel, hospitality, conference and event expenditures (i.e. including Executive, Board and all other employees)."]
[null,null,"Travel expenses ($ Value and volume of transactions):"]
[]
[]
[null,null,"Hospitality expenses ($ Value and volume of transactions):"]
[]
[]
[null,null,"Conference expenses ($ Value and volume of transactions):"]
[]
[]
[null,null,"Events expenses ($ Value and volume of transactions):"]
[]
[]
[null,null,null,"Sum of transactions impacted by the Ministerial Directive in the fiscal year is NOT material or is NOT associated with one or more material FSLI, or",null,null,null,null,null,null,null,false]
[null,null,null,"Sum of transactions impacted by the Ministerial Directive in the fiscal year is material or is associated with one or more material FSLI - details included in  procedure 'Test travel, hospitality, conference and event expenditures' within the program 'General Execution Procedures' ",null,null,null,null,null,null,null,false]
[]
[null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,"20. ","Discussed the above risk assessment and quantification of transaction amounts and volumes with those charged with governance and their expectations of requests of the audit team with respect to transaction testing to verify implementation of revised practices to comply with the directive."]
[null,null,null,"Those charged with governance have NOT requested the audit team to examine compliance of transactions against policies and procedures revised as a result of the Ministerial Directive, or",null,null,null,null,null,null,null,false]
[null,null,null,"Those charged with governance have requested the audit team to examine compliance of transactions against policies and procedures revised as a result of the Ministerial Directive - details included in procedure 'Test travel, hospitality, conference and event expenditures' within the program 'General Execution Procedures' ",null,null,null,null,null,null,null,false]
[]
[null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]
[]
[]
[null,"Overall risk assessment"]
[]
[null,"21.","Based on the procedures performed above:"]
[null,null,null,"No significant risks or risks at the higher end of the normal risk continuum, at the financial statement or assertion level, identified, or  ",null,null,null,null,null,null,"CAS 315.5",false]
[null,null,null,"Significant risks or risks at the higher end of the normal risk continuum, at the financial statement or assertion level, identified and included in the Inherent Risk Assessment tab in the 'Audit Planning Template'",null,null,null,null,null,null,null,false]
[null,null,null,"Details: "]
[]
[null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Additional documentation: "]

{"sheet":"Related parties","index":2,"n_rows":2,"n_cols":5,"rows_kept":2,"cut":false,"hidden":false,"merged":[[0,1,0,4]]}
[null,"Related parties (Oct-2019)"]
[null,"Related party name","Nature of relationship","Type and purpose of transaction(s) \nduring the period, if applicable","Notes"]