Audit & Assurance

A Guide for the Auditor of a Candidate in a Federal Election Pursuant to the Canada Elections Act

The purpose of this Guide is to provide practical guidance to auditors appointed under the Canada Elections Act reporting on the “Candidate’s Electoral Campaign Return” of a candidate in a federal election, and to candidates and their official agents on the significant financial reporting requirements of the Act. Samples of a consent letter, audit engagement letter and representation letter, as well as an auditor's report that is considered appropriate for this type of engagement, are also included in the Guide. The Guide has been updated to reflect Canadian Auditing Standards (CASs) effective for audits of financial statements and other historical financial information for periods ending on or after December 14, 2010.

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Audit Enquiry: Seeking more reliable evidence from audit enquiry

In today's environment, with the decreasing availability of documentary evidence, information obtained through audit enquiry is increasingly important. This report studies the reliability of enquiry as an information-gathering technique, and investigates the steps that need to be taken to develop simultaneously both the particular skills of the auditing profession in enquiry and the capacity of the profession to keep pace with events in an economy characterized by rapid change and increasing complexity.

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Canadian Accounting and Assurance Reference Service (CAARS)

A comprehensive electronic collection of accounting, financial reporting and assurance titles, CAARS is automatically updated to include new titles when they are released.

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Canadian Professional Engagement Manual (C•PEM), 2013 - Members

Now available!

Canadian Professional Engagement Manual contains practical guidance on the key requirements and concepts in the professional standards and provides a comprehensive road map to performing effective and efficient engagements in Canada today

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Canadian Professional Engagement Manual (C•PEM), 2013 - Non-members

Now available!

Canadian Professional Engagement Manual contains practical guidance on the key requirements and concepts in the professional standards and provides a comprehensive road map to performing effective and efficient engagements in Canada today

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CPA Canada C•PEM Electronic Templates

Exclusively for subscribers to C•PEM

The C•PEM sample forms and engagement letters in Word and Excel formats can be tailored to meet the known facts and circumstances of the specific engagement. Along with the Canadian Professional Engagement Manual (C•PEM), these sample practice aids help to ensure work is carried out with a consistent level of quality that is in accordance with professional standards and the firm’s policies and procedures. Completely updated for the new Canadian Auditing Standards (CAS).

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Data Level Assurance

With the shift from the use of traditional financial statements to reporting data elements such as performance metrics, key items, statistics and other measurements of business activities, the question has been raised whether there is a need for assurance on the data being reported. The research study, Data Level Assurance, will identify the issues and future trends in data level assurance, recommend solutions to these issues, and suggest the future course of action for the profession in this area.

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Electronic Audit Evidence

This comprehensive research report, Electronic Audit Evidence can help you deal with the numerous issues surrounding the use of electronic audit evidence to support the content of the audit report.

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Electronic Filing and Reporting

A research study which examines the technologies being used for e-filing and reporting.

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Guide for Auditors of Registered Electoral District Associations Appointed Under the Canada Elections Act

Assists auditors who are engaged to report on an association’s Financial Transactions Return. Includes a sample independent auditor's report.

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Integrity in the Spotlight: Audit Committees in a High Risk World, 2nd Edition

Integrity in the Spotlight focuses on the critical necessity of establishing, managing and nurturing effective relationships among the board of directors, the audit committee, management and the external auditors.

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Quality Assurance Manual (QAM) - Members

The Quality Assurance Manual (QAM) is a comprehensive resource designed to help firms comply with Canadian quality control standards (CSQC 1 and CAS 220) and develop and document their own policy manuals and systems of control. QAM includes sample quality assurance manuals, commentary and guidance on quality control objectives and Word files for customizing the sample manuals and practice aids – letters, forms and worksheets.

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Quality Assurance Manual (QAM) - Non-members

The Quality Assurance Manual (QAM) is a comprehensive resource designed to help firms comply with Canadian quality control standards (CSQC 1 and CAS 220) and develop and document their own policy manuals and systems of control. QAM includes sample quality assurance manuals, commentary and guidance on quality control objectives and Word files for customizing the sample manuals and practice aids – letters, forms and worksheets.

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Supplement to the Guide for the Auditor of a Candidate in a Federal Election Pursuant to the Canada Elections Act

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Chartered Professional Accountants/ Comptables professionnels agréés


Welcome to CPA Canada!

CPA Canada is the national organization established to support unification of the Canadian accounting profession under the Chartered Professional Accountant (CPA) designation. CPA Canada provides services to all CPA, CA, CMA and CGA accounting bodies that have unified or are committed to unification.

Our integrated CPA Canada website is currently in development and will launch in fall 2014. Until that time, all our existing resources, services and information are available through the CICA, CMA Canada and CGA-Canada legacy websites, or through newly developed microsites designed to provide specific CPA content.

Bienvenue à CPA Canada!

CPA Canada est l’organisation nationale établie pour soutenir l'unification de la profession comptable canadienne sous la bannière du titre de comptable professionnel agréé (CPA). CPA Canada fournit des services à toutes les organisations comptables de CPA, de CA, de CMA et de CGA qui se sont déjà unifiées ou qui sont engagées dans le processus d’unification.

Le nouveau site de CPA Canada est actuellement en développement et sera mis en ligne à l’automne 2014. Entre-temps, toutes nos ressources et tous nos services sont accessibles sur les sites d’origine de l’ICCA, de CMA Canada et de CGA-Canada, ou sur des microsites nouvellement créés afin de donner accès à du contenu spécifiquement CPA.