November2009
Annual Audit Manual
Ce document est également disponible en français.Contents may not be reproduced for commercial purposes, but any other reproduction, withacknowledgments, is encouraged.© Minister of Public Works and Government Services Canada, 2009
Annual Audit Manual
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Table of Contents
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Key Elements of Our Annual Audit Methodology7OAG Approach to Conducting an Annual Audit10Risk Analysis12
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Quality Management System13Our Responsibilities as Legislative Auditors14Compliance With Authority15“Other Matters”18Audit Team Roles and Responsibilities19Delegation at the Team Level27Quality Assurance Services Roles and Responsibilities29Coordinating Work With the Regional Offices29Sufficient and Appropriate Audit Evidence30Teamwork—Briefing, Coaching, and File Review34Audit of the Public Accounts of Canada36Communications With Audit Entities37Consultation39Procedures to Resolve Differences of Professional Opinion40Access to Entity Information40Security of Information41Access to Audit Files42Complaints and Allegations43Guidance and Tools43
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Terms of Engagement47Monitoring and Assessing Risks Associated With the Acceptance and Continuanceof an Engagement With an Entity48Approval Process and Documentation for Engagement Acceptance and Continuance49Documenting Engagement Acceptance and Continuance49Independence Issues50Staff Performance and Development Objectives51Consistent Application of Accounting Principles52
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