Audit and assurance alert: Statement of revenue and expenditure report

Learn about how to report on a Statement of Revenue and Expenditure Report with the Ministry of Training, Colleges and Universities Transfer Payment Recipients prepared in accordance with a Special Purpose Financial Reporting Framework.

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This alert provides a sample auditor's reports for practitioners who are engaged by a transfer payment recipient to perform an audit of the Statement of Revenue and Expenditure Report for the Ministry of Training, Colleges and Universities for periods ending on or after December 15, 2018.

Topics include:

  • audit requirements
  • sample illustrative auditor's report