Audit Guide December 12 2006 - Final

December 1, 2010 Audit Guide Auditing For Purposes of The Elections Finances Act Elections Manitoba Elections Manitoba December 1, 2010 Table of Contents SECTION 100 - Introduction ................................................................................ 1 SECTION 200 - Auditor’s role and environment .................................................. 4 SECTION 300 - Preliminary planning & other considerations .............................. 6 SECTION 400 - Detecting & communicating misstatements ............................. 15 SECTION 500 - Specific audit & risk issues....................................................... 18 SECTION 600 - Reporting ................................................................................. 22 APPENDICIES: APPENDIX A - Independence – excerts from council interpretations for Manitoba and Ontario.................................. 24 APPENDIX B - Sample engagement letters ..................................................... 31 APPENDIX C - Sample letters of representation .............................................. 37 APPENDIX D - Sample audit procedures for the audit of a candidate’s campaign ........................................................... 41 APPENDIX E - Sample audit reports – candidate’s campaign ......................... 45 Elections Manitoba December 1, 2010 Section 100 INTRODUCTION .01 The Elections Finances Act (EFA) ...