Audit engagements for entities in the health and social services network
Published on
Do you have audit reports to prepare for entities in the health and social services network?
Download the new sample reports (in French only) prepared by the Sector-specific working group on the health and social services network and the Technical working group on assurance reports:
- Rapport sur l’audit des états financiers des établissements du secteur public [Word]
- Rapport sur l’audit des états financiers des établissements privés [Word]
- Rapport sur l’audit des unités de mesure des établissements du secteur public et des établissements privés [Word]
Remember to indicate the form and content of these new reports in the engagement letters issued for these mandates.
Weaknesses and errors identified by the Ministère de la Santé et des Services sociaux (MSSS)
The MSSS has identified the following weaknesses and errors in the financial statements of network entities and audit reports it receives:
- Main weaknesses identified in the auditors’ reports and the signature on the approval pages in the AS-471 annual financial report of entities in the health and social services network:
- The public institution standard report was used for private institutions under agreement.
- The signature date and auditor’s address were missing from the report.
- The auditor’s opinion referred to matters mentioned in an appendix, but the appendix in question was not completed.
- The signature on the auditor’s report was earlier than the management approval date.
- The signature on the auditor’s report was earlier than the AS-471 annual financial report time stamp. Note that the application automatically generates the time stamp when the report status changes from “en production” to “en approbation”. The auditor can only be certain that the data in the financial report will no longer be changed when the status is “en approbation.”
- Weaknesses identified in the AS-471 annual financial reports:
- The MSSS would like to remind auditors to review the latest financial analysis report, in order to familiarize themselves with the errors identified in the annual financial report.