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AuG-49, Reporting on Compliance with Specified Authorities for Transactions coming to the Notice of the Auditor during the Audit of Financial Statements

Ef­fec­tive date:

Ef­fec­tive for re­ports dated on or af­ter April 1, 2019, with earlier adoption permitted.

 

Overview

This Guideline provides guidance to auditors of public sector entities on the form of the auditor's report when expressing an audit opinion on whether the transactions that have come to the auditor's notice during the audit of financial statements complied with specified authorities.

This Guideline does not apply to the following engagements:

  1. Attestation engagements to report on management's statement of the entity's compliance with specified requirements: For this engagement, the practitioner would apply the requirements in CSAE 3530, Attestation Engagements to Report on Compliance.
  2. Direct engagements to report on the entity's compliance with specified requirements: For this engagement, the practitioner would apply the requirements in CSAE 3531, Direct Engagement to Report on Compliance.
  3. An engagement other than an audit or review to report instances of non-compliance with specified authorities observed in the course of discharging their audit responsibilities: For this engagement, the practitioner would apply the requirements in CSRS 4460, Reports on Supplementary Matters Arising from an Audit or a Review Engagement.

His­tory of AuG-46

Date

De­vel­op­ment

Com­ments

September 2018

Is­sued to the CPA Canada Hand­book – As­sur­ance, re­plac­ing the requirements and application material in PS 5300, Auditing for Compliance with Legislative and Related Authorities in the Public Sector, paragraphs .14-.16

Ef­fec­tive for re­ports dated on or af­ter April 1, 2019 with earlier adoption permitted.  See Project.

Note: Our history summary does not take into account consequential amendments made as the result of other projects.

Amendments under consideration

  • None

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.