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Audit and assurance alert: Audit of a candidate in a federal election

Obtain practical, non-authoritative guidance on preparing the audit of a federal election candidate.

Audit and Assurance Alert: Audit of a Candidate in a Federal Election provides practical and timely non-authoritative audit guidance to auditors appointed under the Canada Elections Act reporting on the Candidate's Electoral Campaign Return (Form EC 20120) of a candidate in a federal election.

The practical guidance included in this alert relates to a sample audit engagement letter which is required to be issued by the auditor in order to meet the reporting requirements of the Canada Elections Act and to comply with the requirements in the CPA Canada Handbook — Assurance.