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AuG-50, Conducting a Performance Audit in the Public Sector in Accordance with CSAE 3001

Ef­fec­tive date:

Ef­fec­tive on its date of issue of August 1, 2020.

 

Overview

Assurance and Related Services Guideline (AuG) 50, Conducting a Performance Audit in the Public Sector in Accordance with CSAE 3001, provides guidance on planning, conducting and reporting on a performance audit in the public sector in accordance with Canadian Standard on Assurance Engagements (CSAE) 3001, Direct Engagements.

With the issuance of AuG-50, the following Sections have been withdrawn:

  • Section PS 5000, Introduction to Assurance Recommendations that apply only to the Public Sector;
  • Section PS 5400, Value-for-money Auditing in the Public Sector;
  • Section PS 6410, Planning Value-for-money Audits in the Public Sector; and
  • Section PS 6420, Knowledge of the Audit Entity in Planning Value-for-money Audits in the Public Sector.

As a result of issuing AuG-50, amendments were also made to CSRS 4460, Reports on Supplementary Matters Arising from an Audit or a Review Engagement.


His­tory of AuG-46

Date

De­vel­op­ment

Com­ments

August 2020

Is­sued to the CPA Canada Hand­book – As­sur­ance re­plac­ing: (i) Section PS 5000, Introduction to Assurance Recommendations that apply only to the Public Sector; (ii) Section PS 5400, Value-for-money Auditing in the Public Sector; (iii) Section PS 6410, Planning Value-for-money Audits in the  Public Sector; and (iv) Section PS 6420, Knowledge of the Audit Entity in Planning Value-for-money Audits in the Public Sector. See Completed Project.

AuG-50 is effective on its date of issue of August 1, 2020.

Note: The above sum­mary does not in­clude de­tails of con­se­quen­tial amend­ments made as the re­sult of other pro­jects.

Amendments under consideration

  • None

Correction list for hyphenation

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