The health and social services network: sample independent auditor's report

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The Working Group on the Health and Social Services Network invites CPAs to consult the sample independent auditor’s report* to be issued in an audit engagement relating to compliance with the terms set out in departmental directive (circular) 2012-026 on the remuneration conditions for the awarding of certain contracts. The report will also be released as an appendix to the circulars on the March 31, 2013 annual financial report (circular 2013-011 for institutions and circular 2013-002 for agencies). The audit report on the financial statements of institutions in the health and social services network is appended to circular 2013-01 (circular 2013-02 for agencies).

View the sample report [+]