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Section PS 6410, Planning Value-for-money Audits in the Public Sector

Ef­fec­tive date:

Not specified


CSAE 3001, Direct Engagements, paragraph 44, requires the auditor to plan the engagement so that it will be performed in an effective manner. The purpose of this Section is to help the auditor to interpret and apply that planning standard by identifying and describing the key elements of planning a value-for-money audit.

This Section discusses planning considerations related to the following elements of audit planning: (i) the audit mandate, (ii) knowledge of the entity, (iii) audit objectives and scope, (iv) criteria, (v) audit evidence and (vi) the audit plan. Although this Section addresses these topics in a sequential order, it is not intended to suggest a particular planning approach. The elements are interdependent and their relative importance depends on the circumstances of the audit.

This Section does not address the scheduling process that legislative and other auditors use to allocate resources between value-for-money audit and other audit responsibilities, and among value-for-money audit projects. That process is affected by additional considerations, such as audit cycles and budgets. The Section also does not provide guidance on detailed audit testing procedures.

His­tory of Section PS 6410




July 2015

Paragraphs 01, 16, 23, 25 and 29 amended to include additional reporting requirements as a result of the issuance of CSAE 3000, Attestation Engagements Other than Audits or Reviews of Historical Financial Information, and CSAE 3001, Direct Engagements.

The amended requirements are effective for reports dated on or after June 30, 2017.

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

Amendments under consideration

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