Audit program – Private enterprises

Author: CPA Canada

Latest update: September 2020


This audit program is designed for private enterprises to reflect Canadian Auditing Standards (CAS) and aims to facilitate planning and execution of audit assignments.

Designed to meet practitioners' needs, the programs and questionnaires (including condensed forms) are checklists that provide guidance on planning, performing and reviewing engagements.

This program also includes samples of Audit Engagement and Management Representation letters.

Update – September 2020

In this update, new forms A375, A513-1, A513-2, A521 and A706 have been added.

Forms that has undergone major changes are: A513, A513c, A515 and A635. Forms that has undergone moderate changes are: A310, A650 and A680. Some forms have had minor changes.

Target clientele

CPAs in public practice.


The Audit Program – Private enterprises was developed from the audit program produced by CPA Canada.

Also available are the Sample letters for audit, review and compilation engagements which include several sample letters adapted to comply with Quebec regulations and which can also be tailored to the facts and circumstances of a particular engagement. 

Another useful tool is the Programme d’audit – PME (available in French only), an audit program specifically designed for privately held companies that carry out operations which are low in complexity. 

Available in other language

Programme d’audit – Entreprises à capital fermé

Full description