Guide on the Audit of Federal Contributions - Part II: Suggested Approaches and Procedures

Table of Contents

Introduction

Identification of Cognizant Departments for the conduct of Single Audits

• Identification Process
• Single Audit Steering Group

Single Audit of a Recipient

• Planning
• Execution of the Single Audit
• Reporting
• Claim Settlement

Single Audit of a Major Federal-Provincial Program

• Planning
• Execution of the Audit Plan
• Reporting
• Claim Settlement

Standard Audit Clauses

Internal Audit of a Contribution Program

• Audit Objectives
• Audit Scope
• Audit Procedures

Appendix A: Generally Accepted Auditing Standards