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.

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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.

You will learn:

  • 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

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