Audit & Assurance
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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. | Download Softcopy |
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. |
Audit of a Small Entity, 3rd Edition
This study provides practical guidance on how to conduct an efficient and effective audit and also includes guidance for the audit of small not-for-profit entities. |
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. |
Canadian Professional Engagement Manual (C•PEM), 2012 - Members
The 2012 edition of C•PEM now available! A trusted source of guidance for over 20 years, the Canadian Professional Engagement Manual (C•PEM) is designed to help practitioners perform efficient, cost-effective audit, review and compilation engagements for small- and medium-sized entities (SMEs). Now with more than 50 new sample letters! PLEASE NOTE: Existing subscribers to C•PEM do not need to re-order each year. The new edition will be sent/updated automatically when it is available. |
Canadian Professional Engagement Manual (C•PEM), 2012 - Non-members
The 2012 edition of C•PEM now available! A trusted source of guidance for over 20 years, the Canadian Professional Engagement Manual (C•PEM) is designed to help practitioners perform efficient, cost-effective audit, review and compilation engagements for small- and medium-sized entities (SMEs). Now with more than 50 new sample letters! PLEASE NOTE: Existing subscribers to C•PEM do not need to re-order each year. The new edition will be sent/updated automatically when it is available. |
CICA 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). |
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. CICA’s new 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. |
Electronic Audit Evidence
This comprehensive CICA 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. |
Electronic Filing and Reporting
A CICA 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. | Download Softcopy |
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. |
Quality Assurance Manual (QAM) - Members
New update now available! CICA’s 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. |
Quality Assurance Manual (QAM) - Non-members
New update now available! CICA’s 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. |
| Supplement to the Guide for the Auditor of a Candidate in a Federal Election Pursuant to the Canada Elections Act | Download Softcopy |
