Reports of the [Auditor General of Canada / Commissioner of the Environment and Sustainable Development] to [the Parliament of Canada / the Legislative Assembly of XYZ]
Independent Reviewer’sReport
[Report Title]
[Entity—if single entity only]
Table of Contents
Page
Introduction
Background
Focus of the review
Findings, Recommendations, and Responses
Level2heading (topical)—Structure to use for sections with multiple findings
Insert a level3heading (worded as a finding)
Insert a level3heading (worded as a finding)
Level2heading (topical)—Structure to use for sections with a single finding
Insert a level3heading (worded as a finding)
Conclusion
About the Review
List of Recommendations
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Draft—Reports of the Auditor General of Canada/ Commissioner of the Environment and Sustainable Development—Season year / 1Introduction
Background
[Program/
Entity(ies/topic]
1.[Entity1]. [Insert text].
2.[Insert text.][Describe Entity1’s roles and responsibilities explicitly, in relation to the subject of the review (underlying subject matter).]
3.[Entity2]. [Insert text.]
4.[Insert text.][ Describe Entity2’s roles and responsibilities explicitly, in relation to the subject of the review (underlying subject matter).]
5.[Program]. [Insert text].
[Unique label]
6.[Insert text].
Focus of the review
7.This review focused on [insert text].
8.This review is important because [insert text].
9.We did not examine [insert text].
10.The procedures performed in a review engagement vary in nature and timing from an audit, and are less in extent than for an audit. Consequently, the level of assurance obtained in this review is substantially lower than the assurance obtained in an audit.
11.More details about the review objective, scope, approach, and criteria are in About the Review at the end of this report(seepages##–##).
Findings, Recommendations, and Responses
Level2heading (topical)—Structure to use for sections with multiple findings
Overall message
12.Overall, we found that [insert text].
13.This finding matters/These findings matter because[insert text].
Context
14.[Insert text].
Insert a level3heading (worded as a finding)
What we found
15.We found that [insert text].
16.Our analysis supporting this finding presents what we examined and discusses the following topics:
- [Insert topics from the section Analysis to support this finding],
- .
Why this finding matters
17.This finding matters because [insert text].
Recommendation(s)
18.Our recommendation(s) in this area of examination appears/appearat paragraph(s)#(and#)./OR/We made no recommendations in this area of examination.
Analysis to support this finding
19.What we examined. We examined [insert text].
20.[Topic.Insert text].
21.[Topic. Insert text].
22.Recommendation. [Insert text].
The Department’s response. [Insert text].
Insert a level3heading (worded as a finding)
What we found
23.We found that [insert text].
24.Our analysis supporting this finding presents what we examined and discusses the following topics:
- [Insert topics from the section Analysis to support this finding.]
- .
Why this finding matters
25.This finding matters because [insert text].
Recommendation(s)
26.Our recommendation(s) in this area of examination appears/appear at paragraph(s)#(and#)./OR/We made no recommendations in this area of examination.
Analysis to support this finding
27.What we examined. We examined [insert text].
28.[Topic. Insert text].
29.[Topic. Insert text].
30.Recommendation. [Insert text].
The Department’s response. [Insert text].
Level2heading (topical)—Structure to use for sections with a single finding
Insert a level3heading (worded as a finding)
Overall message
31.Overall, we found that [insert text].
32.This finding matters/These findings matter because [insert text].
33.Our analysis supporting this finding presents what we examined and discusses the following topics:
- [Insert topics from the section Analysis to support this finding.]
- .
Context
34.[Insert text].
Recommendation(s)
35.Our recommendation(s) in this area of examination appears/appear at paragraph(s)#(and#)./OR/We made no recommendations in this area of examination.
Analysis to support this finding
36.What we examined. We examined [insert text].
37.[Topic. Insert text].
38.[Topic. Insert text].
39.Recommendation. [Insert text].
The Department’s response. [Insert text].
Conclusion
40.[Use the same wording from the reviewobjective to conclude against the objective, using the negative form.]
[The following are examples of conclusions for a limited assurance report. Standards require the conclusion to be in the negative form when it is an unmodified conclusion or a qualified conclusion.]
[Unmodified conclusion: must use the negative form as per audit standards.]Based on the procedures performed and evidence obtained, no matter has come to our attention that causes us to believe that [the entity] had not, in all significant respects, [insert wording of the objective].
[Qualified conclusion: must use the negative form as per audit standards.]Based on the procedures performed and the evidence obtained, except for [insert text], nothing has come to our attention that causes us to believe that the entity had not, in all significant respects, [insert wording of the objective].
[Adverse conclusion.]Because of the importance of the matter [insert text to describe issue(s)], we concluded that the entity did not, in all significant respects, [insert wording of the objective].
[Disclaimer of conclusion.]Because of the importance of the matter [insert text to describe issue(s)], we have not been able to obtain sufficient appropriate evidence to form a conclusion on whether the entity had, in all significant respects, [Insert wording of the objective]. Accordingly, we do not express a conclusion on [Insert text. This sentence may not be needed]
41.[Insert text].
Draft—Reports of the Auditor General of Canada/ Commissioner of the Environment and Sustainable Development—Season year / 1About the Review
This independent limited assurance report was prepared by the Office of the Auditor General of Canadaon [program/activity/area]. Our responsibility was to provide objective information, advice, and assurance to assist Parliament in its scrutiny of the government’s management of resources and programs, and to conclude on whether the [underlying subject matter] complied in all significant respects with the applicable criteria.
All the work in this review was performed to a meaningful level of assurance in accordance with the Canadian Standard for Assurance Engagements (CSAE)3001—Direct Engagements set out by the Chartered Professional Accountants of Canada (CPA) in the CPA Canada Handbook—Assurance.
The Office applies Canadian Standard on Quality Control1 and, accordingly, maintains a comprehensive system of quality control, including documented policies and procedures regarding compliance with ethical requirements, professional standards, and applicable legal and regulatory requirements.
In conducting the review work, we have complied with the independence and other ethical requirements of the relevant rules of professional conduct applicable to the practice of public accounting in Canada, which are founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour.
In accordance with our regular process, we obtained the following from entity management:
- confirmation of management’s responsibility for the subject under review;
- acknowledgment of the suitability of the criteria used in the review;
- confirmation that all known information that has been requested, or that could affect the findings or conclusion, has been provide;and
- confirmation that the reviewreportis factually accurate.
Review objective
The objective of this review was to [insert text].
Scope and approach
The procedures performed in a review engagement vary in nature and timing from an audit, and are less in extent than for an audit. Consequently, the level of assurance obtained in this review is substantially lower than the assurance obtained in an audit.
[The scope statement should describe the parts or functions of the organization/program that were the subject of the review and to which the review conclusion applies.
This section also serves to provide an informative summary of the work performed as the basis for the conclusion. Sources of evidence used to develop the observations should be provided and must include information on the nature and extent of testing completed, including, when applicable, sample selection, sample size, and population totals, as a basis for the conclusion of the report. In a review report, the summary of the work performed is ordinarily more detailed than for an audit, and identifies the limitations on the nature, timing, and extent of procedures. This helps the reader understand the work done and the conclusion.]
[Insert text].
Criteria
Criteria / SourcesTo determine whether [state review objective], we used the following criteria:
[Insert Table text] /
- [Table bullet—insert text]
[Insert Table text] /
- [Table bullet—insert text]
Limitation
[Insert text on any significant inherent limitations associated with the measurement or evaluation of the underlying subject matter against the applicable criteria, if it has not already been included in the body of the report.]
Period covered by the review
The review covered the period between [date] and [date].
Date of the report
We obtained sufficient and appropriate audit evidence on which to base our conclusion on [day-month-year],in[location where the practitioner practices], Canada.
Reviewteam
Principal: [Name]
Director: [Name]
[Name]
List of Recommendations
[Standard text]The following tablelists the recommendations and responses found in this report. The paragraph number preceding the recommendation indicates the location of the recommendation in the report, and the numbers in parentheses indicate the location of the related discussion.
Recommendation / ResponseGraphic Services will populate this table when it receives the final report for layout. / Graphic Services will populate this table when it receives the final report for layout.
Draft—Reports of the Auditor General of Canada/ Commissioner of the Environment and Sustainable Development—Season year / 1