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Staff contact
Andrée Lavigne, CA
research.studies@cica.ca |
Executive summary
Project objective
The first audit engagement presents a number of considerations that will not be experienced in succeeding audits, particularly where the entity being audited by a new auditor is not newly formed or has not been audited previously. This Study is a new edition of The First Audit Engagement, published for the first time in 1974 and updated in 1984. It contains guidance on how those difficulties should best be handled.
(Study Group Chair - Louise de Martigny, CA, Raymond, Chabot, Martin, Paré)
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