Notice—Appointment of 2nd AAGs to OAG and CESD Performance Audits

Jan-2017

Audience: Auditors working on performance audits for tabling in fall 2017 or after

Effective date: Immediately

This is notice is to inform auditors that 2nd AAGs will no longer be appointed to performance audits commencing with Fall 2017 reports. Accordingly, teams working on fall 2017 and subsequent audit reports will no longer be required to obtain 2nd AAG sign-off of the Checklist—Assurance on the Application of Reporting Standards and Policies. Note that audit Directors are still required to prepare the Checklist in TeamMate for completion and final review by the Engagement Leader. The objective of this checklist is to provide assurance to the Auditor General that audit reports, in all material respects, reflect a consistent and appropriate application of professional reporting standards and Office reporting policies.

This change will take effect beginning with audits to be tabled in the fall of 2017. Spring 2017 reports will continue to be subject to the current requirements for 2nd AAGs.

If you have any questions on methodology for performance audits or special examinations, please contact the Direct Engagement Practice Team (DEPT) through the DEPT mailbox.