Methodology Updates

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2024

• Jul-2024
  Methodology Update—TeamMate Update July 2024
• May-2024
  Notice—New PS 3400 Transition Tool
• May-2024
  Accounting and Assurance Standards
• Feb-2024
  Standards Interpretation—Actuarial Awareness for Auditors—as at 31 December 2023

2023

• Dec-2023
  Methodology Update—December 2023
• Dec-2023
  Standards Interpretation—OAG List of New or Amended Accounting and Assurance Standards
• Nov-2023
  Standards Interpretation—Actuarial Awareness for Auditors—Selection of the Accounting Discount Rate (under IFRS)—Update as at 30 September 2023
• Oct-2023
  Methodology Update—Fall 2023 Accounting and Assurance Update
• Jun-2023
  Methodology Update—June 2023
• May-2023
  Standards Interpretation—Actuarial Awareness for Auditors—Selection of the Accounting Discount Rate (under IFRS)—Update as at 31 March 2023
• Apr-2023
  Methodology Update—TeamMate Update—Update to the Annual Audit Procedures Cabinets
• Mar-2023
  Methodology Update—Sample Inquiry Letter from Auditor to Actuary
• Feb-2023
  Standards Interpretation—Actuarial Awareness for Auditors—as at 31 December 2022
• Feb-2023
  Standards Interpretation—OAG List of New or Amended Accounting and Assurance Standards
• Feb-2023
  Methodology Update—Report to the Audit Committee—Annual Audit Results

2022

• Dec-2022
  Methodology Update—December 2022
• Nov-2022
  Methodology Update—Fall 2022 Accounting Update
• Nov-2022
  Methodology Update—Report to the Audit Committee—Annual Audit Plan
• Sep-2022
  Methodology Update—September 2022
• Sep-2022
  Standards Interpretation—OAG Log of Documents for Comment by Standard-Setters
• May-2022
  Methodology Update—Reports to the Audit Committee and Management Representation Letter Templates
• Jan-2022
  Methodology Update—January 2022

2021

• Dec-2021
  Notice—New Excel Tool—List of Accounting Webcasts
• Oct-2021
  Methodology Update—Fall 2021 Accounting Update
• Jul-2021
  Notice—Changes to OAG Audit 6053—Audit Planning Template Instructions
• Jun-2021
  Methodology Update—June 2021

2020

• Dec-2020
  Notice—COVID-19: Audit FAQ (update)
• Nov-2020
  Methodology Update—Fall 2020 Accounting Update
• Oct-2020
  Notice—COVID-19 Audit Guidance—New procedure
• Sep-2020
  Methodology Update—September 2020
• Jun-2020
  Methodology Update—June 2020
• May-2020
  Notice—COVID-19 Audit Guidance
• Apr-2020
  Methodology Update—Revised Report to the Audit Committee—Annual Audit Results and New Procedure on Assessing the Impact of COVID-19
• Mar-2020
  Notice—COVID-19 Accounting, Financial Reporting and Auditing Guidance
• Jan-2020
  Notice—Reporting Implications of the Canadian Auditing Standards (4th edition) and Audit client briefing on revised CAS 540

2019

• Nov-2019
  Notice—GAAP Deficiency Report to the Annual Audit Practice
• Oct-2019
  Methodology Update—Auditing executive and board compensation, and travel, hospitality, conference and event expenditures