This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice (http://www2.deloitte.com/ca/en/legal/cookies.html) for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Section 9100, Reports on the Results of Applying Specified Auditing Procedures to Financial Information Other than Financial Statements

Ef­fec­tive date:

The Recommendation in paragraph 9100.11 relating to the form and content of reports is effective for reports dated on or after January 1, 1992

Overview

Section 9100, Reports on the Results of Applying Specified Auditing Procedures to Financial Information Other than Financial Statements, provides guidance to a public accountant engaged to report on the results of applying specified auditing procedures to financial information other than financial statements ("financial information") when such procedures are not intended to enable the accountant to express an audit opinion or provide negative assurance on the financial information. In this type of engagement, the public accountant does not perform all the procedures that, in his or her judgment, would be necessary in an audit or review engagement. Instead, he or she applies only those procedures requested by his or her client.

His­tory of Sec­tion 9100

There have been no amendments to Section 9100 since 1992.

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

Amendments under consideration

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.