Audit program – Private enterprises
Auteur : CPA Canada
Last update: September 2019
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 2019
In this update, no new form have been added.
Form that has undergone major changes is: A501. Form that has undergone moderate changes is: A610. Some forms have had minor changes.
Furthermore, the sample letters have been updated.
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