Auditor’s guide for electoral district associations appointed under the Canada Elections Act

If you have been engaged to report on an electoral district association, this guide will help you understand your responsibilities as auditor and provide guidance on how to apply auditing standards in this situation.

Get your downloadable electronic copy.

Download Now

When auditing a registered electoral district association’s Financial Transactions Return, you must comply with Canadian Auditing Standards (CAS).

Guide for Auditors of Registered Electoral District Associations Appointed Under the Canada Elections Act provides practical guidance and includes a sample independent auditor’s report.

Notes for practitioners:

  • The guide has been updated in February 2018 for minor clarifications to reporting unpaid claims on Part 3b. The changes affect both the sample engagement letter (exhibit 2) as well as the consideration in designing an Audit Program (exhibit 7).
  • The second edition of the guide will be released in Fall 2018. Updates will include changes in reporting due to the new auditor reporting standards that are effective for periods ending on or after December 15, 2018.

You will learn about:

  • the auditor’s roles and responsibilities
  • how to prepare initial financial reports following registration
  • the important components for the annual Financial Transactions Return
  • how to assess and respond to risks
  • how to ensure the return complies with specific CAS
  • special considerations for the auditor’s report