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2040 Discussions with the Auditor General
Aug-2021
Overview
The Auditor General has overall responsibility for all reports published by the OAG, including reports of the Commissioner of the Environment and Sustainable Development, and special examination reports. The Auditor General is updated at each phase of the audit.
CSAE 3001 Requirements
37. The engagement partner shall take responsibility for the overall quality on the engagement. This includes responsibility for:
[...]
(e) Appropriate consultation being undertaken by the engagement team on difficult or contentious matters.
CSAE 3001 Application Material
A82. The exercise of professional judgment in any particular case is based on the facts and circumstances that are known by the practitioner. Consultation on difficult or contentious matters during the course of the engagement, both within the engagement team and between the engagement team and others at the appropriate level within or outside the firm assist the practitioner in making informed and reasonable judgments.
A202. Documentation may include a record of, for example:
[...]
- The nature and scope of, and conclusions resulting from, consultations undertaken during the course of the engagement.
OAG Policy
For performance audits, early during the planning phase, the engagement leader shall brief the Auditor General on the risks that led to the audit, the engagement risk assessment, the planned value added statements, and the potential messages and impact. [Nov‑2018]
For performance audits, the engagement leader shall provide the Auditor General with the objective, scope, and criteria of the performance audit, either at the planning phase advisory committee or in a separate planning phase Auditor General briefing. [Nov‑2015]
For special examinations, the engagement leader (in consultation with the assistant auditor general) shall consider briefing the Auditor General on the objective, scope, and criteria of the special examination either at the planning phase advisory committee or in a separate meeting with the Auditor General during the planning phase. [Jul‑2020]
The engagement leader shall brief the Auditor General at the end of the examination phase on the structure and messages of the audit report. [Nov‑2015]
The engagement leader shall brief the Auditor General on the transmission draft before issuance to the deputy head or the audit committee. The transmission draft is then finalized. [Nov‑2017]
The audit team shall document consultations with the Auditor General and the disposition of key advice received. [Nov‑2015]
OAG Guidance
Disposition of advice received from the Auditor General and follow-up meetings
After each meeting with the Auditor General, the audit team is required to document the advice received and its disposition. The team needs to incorporate the comments and advice received. The audit director, in consultation with the engagement leader, ensures that appropriate action is taken.
As necessary, the engagement leader determines the extent of the Auditor General’s further involvement and if follow-up meetings are needed.
Early Auditor General’s engagement meeting
Performance audits
Early during the planning phase of the audit, the audit team, with the help of the Auditor General’s administrative assistant, will organize a meeting to brief the Auditor General and to discuss the risks that led to the audit proposal, the engagement risk assessment, the anticipated value added statements, and the potential messages and their impact. For more guidance, see Auditor General’s involvement and Advisory Committee Meetings (for performance audit) under the Audit Guidance section below.
The meeting invitation is extended to the assistant auditor general.
Special examinations
The early Auditor General’s engagement meeting is not required for special examinations.
Planning phase Auditor General’s briefing
Performance audits
Before the end of the planning phase, if the Auditor General is not able to attend the planning phase advisory committee meeting (OAG Audit 2050 Advisory Committee meetings), a planning phase Auditor General briefing is held. In the event that the Auditor General is unable to attend the advisory committee meeting, the Auditor General briefing is mandatory.
The engagement leader is responsible for confirming the best time to involve the Auditor General in discussing the audit plan.
Special examinations
At the discretion of the engagement leader, a planning phase Auditor General briefing is organized by the audit team.
Summarized information on the audit plan (audit objective, criteria, scope, and approach), as well as on the broader audit context (i.e. why the audit was selected, how it may make a difference, unusual sensitivities or project risks, entity relations) is used to brief the Auditor General.
The assistant auditor general and any relevant internal specialists are invited to this meeting.
Following this meeting, the audit team prepares the audit plan summary (OAG Audit 4090 Audit plan summary for performance audits) or the special examination plan (OAG Audit 4100 Special examination plan) and goes through the examination approval process (OAG Audit 4080 Examination approval).
Findings discussion with the Auditor General
The audit team briefs the Auditor General on the structure of the audit report and obtains concurrence on overall tone and key messages. The team can also discuss any sensitivities or legal issues. This discussion is mandatory.
The audit team, with the help of the Auditor General’s administrative assistant, will organize this discussion.
The assistant auditor general, Editorial Services, Report Communications, and relevant internal specialists are invited to this meeting.
Following this meeting, the audit team prepares the internal draft (OAG Audit 7030 Drafting the audit report) and sends it for comments to internal and external advisors (OAG Audit 2050 Advisory Committee meetings), before sending the draft to the audited entity (OAG Audit 8019 Submitting the principal’s (PX) draft and transmission draft).
Principal’s (PX) draft discussion with the Auditor General
The principal’s (PX) draft is sent to the assistant auditor general for review. If the engagement leader, or the Auditor General, considers that a discussion with the Auditor General is required, the team schedules that meeting. This discussion is optional.
The assistant auditor general, Legal Services (if required), and relevant internal specialists are invited to this meeting.
Following this discussion, the audit team incorporates the comments and advice received and updates the principal’s (PX) draft for submission to the audited entity (OAG Audit 8019 Submitting the principal’s (PX) draft and transmission draft).
Transmission draft discussion with the Auditor General
The transmission draft discussion with the Auditor General allows the audit team to discuss the changes made on the draft report and the comments provided by the audited entity. It also allows the audit team to discuss the nearly final version of the draft audit report to be issued to the deputy head or the audit committee. At this stage of the audit, the Auditor General will focus on the tone and overall messages. This meeting is mandatory.
The audit team, with the help of the Auditor General’s administrative assistant, will organize this discussion.
The assistant auditor general, Editorial Services, Report Communications, and Legal Services (if required) are invited to this meeting. This meeting is usually held three weeks before the transmission draft is sent to the entity.
Following this discussion, the audit team incorporates the comments and advice received and finalizes the transmission draft for submission to the deputy minister (for performance audits) or the audit committee (for special examinations) (OAG Audit 8019 Submitting the principal’s (PX) draft and transmission draft).
Briefings with the Auditor General, in preparation for tabling performance audit reports
Discussion on communication material prepared for tabling
A couple of weeks before tabling, a meeting is organized by Report Communications with the Auditor General, the audit team and the assistant auditor general, the senior general counsel, and the parliamentary liaison to discuss the At a Glance, the Auditor General’s comments on the opening statements to the media, and tweets. This meeting is mandatory.
Pre-tabling briefing
The audit team participates in a pre-tabling briefing meeting with the Auditor General that is organized by the Parliamentary Liaison Group. Participants at this briefing include the assistant auditor general, Report Communications, and Legal Services (if required). The objective of this meeting is to assist the Auditor General prepare for tabling and to discuss the tweets, and the Auditor General’s comments for the opening statement to the media. This meeting is mandatory.
For further information, see Pre-tabling briefing with the Auditor General (or the Commissioner) under OAG Audit 8090 Preparation for tabling of direct engagement reports.