Annual Audit Manual
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Foreword
Jun-2019
Our audit work contributes to an ethical and effective public service that is accountable to Canada’s Parliament and Canadians.
This Annual Audit Manual provides an overview of how annual financial audits are planned, conducted, and reported. It includes the relevant standards for audits of financial statements, set by the Auditing and Assurance Standards Board of the Chartered Professional Accountants Canada, and the Office policies that allow us to carry out the Office’s legislative mandate, as stated in the Auditor General Act and the Financial Administration Act.
The guidance in the Manual explains how mandatory standards and policies are to be applied in practice and provides links to the Office's more detailed guidance and tools. The methodology provides guidance on the standard of quality expected and encourages the exercise of professional judgment. This Manual applies to all annual audits, including the Public Accounts of Canada, the Territories, Crown Corporations and other entities.
If you wish to offer any comments or suggestions on the Manual, you may contact Audit Services.