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Audit of third-party regulated activities in a federal election

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Audit of third-party regulated activities in a federal election - This product is available in the following media types: Download (eBook)

Learn about the significant reporting requirements when auditing electoral campaign returns for federal candidates.


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Audit of Third Party Regulated Activities in a Federal Election Pursuant to the Canada Elections Act

Understand what is required if you have been appointed under the Canada Elections Act (the “Act ”) reporting on the Third Party’s Expenses Return (the “Return”), otherwise known as Third Party’s Electoral Campaign Return (EC 20228), on financial reporting requirements of the Act. This Guide provides practical guidance to auditors appointed under the Canada Elections Act (the “Act ”) reporting on the Return.

The Guide is now in its third edition. Changes in this edition have been made primarily to reflect changes to the Act with respect to Bill C-50 — An Act to amend the Canada Elections Act (political financing), Bill C-76— An Act to amend the Canada Elections Act and other Acts and to make certain consequential amendments and changes to the Political Financing Handbook for Third Parties, Financial Agents and Auditors (EC 20227).

The sections relating to the audit of the Third Party’s Expenses Return contain references to Canadian Auditing Standards (CASs). This edition of the Guide has been prepared based on the CPA Canada Handbook — Assurance, updated in March 2019 and is being published in preparation for the 2019 federal election.

The Guide is broken up into the following sections and exhibits:

Sections:
Accounting Requirements
Third Party Report
Audit of the Third Party’s Expenses Return

Exhibits:

Exhibit 1: Sample Consent Letter
Exhibit 2: Sample Audit Engagement Letter
Exhibit 3: Sample Representation Letter
Exhibit 4: Suggested Audit Program
Exhibit 5: Sample Note Describing the Financial Reporting Framework Applied to the Preparation of the Third Party’s Expenses Return
Exhibit 6: Independent Auditor’s Report


ISBN: 978-1-5254-0338-5
Publication Date: September 2019

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