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The Auditor General of Canada (French: La vérificatrice générale du Canada [a]) is a Supreme audit institution which acts as an officer to the Parliament of Canada tasked with highlighting accountability and oversight by conducting independent financial audits of federal government's operations. [4]
The Auditor General Act (French: Loi sur le vérificateur général) is an Act of Parliament respecting the office of the Auditor General of Canada and sustainable development monitoring and reporting. [2]
Generally Accepted Accounting Principles (GAAP) [a] of Canada provided the framework of broad guidelines, conventions, rules and procedures of accounting.In early 2006, the AcSB decided to completely converge Canadian GAAP with international GAAP, i.e. International Financial Reporting Standards (IFRS), as set by the International Accounting Standards Board (IASB), for most entities that must ...
When the auditor cannot express an overall opinion, the auditor should state the reasons therefore in the auditor's report. In all cases where an auditor's name is associated with financial statements, the auditor should clearly indicate the character of the auditor's work, if any, and the degree of responsibility the auditor is taking, in the ...
The House of Commons Standing Committee on Public Accounts (PACP) is a standing committee of the House of Commons of Canada. It reviews the Auditor General's reports. It is one of five standing committees of the House that is chaired by a member of the opposition. [1]
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This Canadian work is in the public domain in Canada because its copyright has expired due to one of the following: 1. it was subject to Crown copyright and was first published more than 50 years ago, or