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Sample letters for audit, review, compilation and other engagements

Auteur : CPA Canada

Next update: September 2020

Summary

The sample letters are practice aids that will facilitate the work of practitioners. These letters are extracted from the 2019 edition of the Professional Engagement Guide (PEG) and can be customized to meet the needs of individual engagements.

In these models, some text has been crossed out to highlight excerpts that must be removed in order to comply with Québec regulations.

Québec subscribers to the Professional Engagement Guide (PEG) have free access to these adapted sample letters.

Update – September 2019

New sample letters RL1.1A, RL1.1B, RL1.4, OL1.7, OL1.8, OL1.9 and OL1.10 were added.

Bank confirmation templates have also been added.

Contents

Sample letters

1. Audit
    • Preliminary Engagement Activities
    • Communications with Predecessor
    • Communications with Component Auditors
    • Communications with those charged with Governance
    • Communications with management
    • Confirmation Letters
    • Requests
    • Inquiries
2. Review
    • Preliminary Engagement Activities
    • Communications with management
    • Communications with Predecessor
3. Compilation
    • Preliminary Engagement Activities
    • Communications with management
4. Other engagements
    • Financial projection or forecast
    • Bookkeeping services
    • Attestation (limited assurance and reasonable assurance)
    • Direct (limited assurance and reasonable assurance)
5. Bank confirmations
    • Bank confirmation
    • Letter 1: Confirmation of Securities Held in Safekeeping
    • Letter 2: Request for Statement Detailing Outstanding Derivative Instruments
    • Letter 3: Confirmation of Credit Facility Details
    • Letter 4: Confirmation of Third Party Guarantees

Features

These sample letters are taken from the 2019 Professional Engagement Guide (PEG), published by CPA Canada and have been adapted to comply with Québec regulations.

The Order also offers the Quality control program which includes samples of letters useful in the quality control process.

Target clientele

CPAs in public practice.

Available in other language

Modèles de lettres pour les missions d’audit, d’examen, de compilation et autres missions

Description complète

Version
Nº 00121 / Papier

412 pages
Année d’édition : 2019
Date de disponibilité : 2019-10-01
Délai de livraison : 2 semaines


Détails et grille tarifaire

Prix avant taxes Membre CPA Non-membre
À la carte 50,00 $ 50,00 $
Passeport CPA 150 CDP S/O
Passeport Multi-CPA 125 CDP S/O
Passeport Multi-usagers 125 CDP 125 CDP
Promo CPA 150 CDP S/O

Nº 00122 / Word

412 pages
Année d’édition : 2019
Date de disponibilité : 2019-10-01
Délai de livraison : 24 ou 48 heures


Détails et grille tarifaire

Prix avant taxes Membre CPA Non-membre
À la carte 250,00 $ 250,00 $
Passeport CPA 750 CDP S/O
Passeport Multi-CPA 625 CDP S/O
Passeport Multi-usagers 625 CDP 625 CDP
Promo CPA 750 CDP S/O

Nº 05507 / Licence illimitée avec adaptation (Word) - 60 utilisateurs et moins

412 pages
Année d’édition : 2019
Date de disponibilité : 2019-10-01
Délai de livraison : 24 ou 48 heures


Détails et grille tarifaire

Prix avant taxes Membre CPA Non-membre
À la carte 1 000,00 $ 1 000,00 $
Passeport CPA 3000 CDP S/O
Passeport Multi-CPA 2500 CDP S/O
Passeport Multi-usagers 2500 CDP 2500 CDP
Promo CPA 3000 CDP S/O

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