Audit program – NFPOs

Author: CPA Canada

Latest update: September 2020

Summary

This audit program is designed for non-profit organizations (NPOs) to reflect Canadian Auditing Standards (CAS) and aims to facilitate planning and execution of audit assignments and help address the needs of practitioners on specific aspects of NPOs.

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 and A521 have been added.

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

Target clientele

CPAs in public practice.

Features

The Audit Program – NFPOs 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 – Petits et moyens OSBL du secteur privé (available in French only) specifically designed for audits of NFPOs whose operations are low in complexity and who prepare their financial statements according to Part III of the CPA Canada Handbook – Accounting.

Available in other language

Programme d’audit – OSBL

Full description

Version
Nº 00406 / Word

523 pages
Edition year : 2020
Availability date : 2020-10-02
Delivery time :


Details and fee schedule

Price before taxes CPA member Non-member
À la carte $250.00 $250.00
CPA passport 750 PDC N/A
Multi-CPA passport 625 PDC N/A
Multi-user passport 625 PDC 625 PDC
CPA Promo 750 PDC N/A

Nº 05529 / License_Word60 (60 users or less)

523 pages
Edition year : 2020
Availability date : 2020-10-02
Delivery time :


Details and fee schedule

Price before taxes CPA member Non-member
À la carte $1,000.00 $1,000.00
CPA passport 3000 PDC N/A
Multi-CPA passport 2500 PDC N/A
Multi-user passport 2500 PDC 2500 PDC
CPA Promo 3000 PDC N/A

Nº 06049 / PDF

523 pages
Edition year : 2020
Availability date : 2020-10-02
Delivery time :


Details and fee schedule

Price before taxes CPA member Non-member
À la carte $50.00 $50.00
CPA passport 150 PDC N/A
Multi-CPA passport 125 PDC N/A
Multi-user passport 125 PDC 125 PDC
CPA Promo 150 PDC N/A

Nº 06050 / License_PDF100 (100 users or less)

523 pages
Edition year : 2020
Availability date : 2020-10-02
Delivery time :


Details and fee schedule

Price before taxes CPA member Non-member
À la carte $1,000.00 $1,000.00
CPA passport 3000 PDC N/A
Multi-CPA passport 2500 PDC N/A
Multi-user passport 2500 PDC 2500 PDC
CPA Promo 3000 PDC N/A

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