 Copyright
Notice to Readers  What's New
Guide to Accounting Pronouncements and Sources, Sixth Edition
Significant Differences in GAAP in Canada, Chile, Mexico and the United States
Accounting and Reporting for Enterprises in the Development Stage
Accounting Bases Used in Canadian Government Budgeting
Accounting Changes — Background Information and Basis for Conclusions Section 1506
Accounting for Infrastructure in the Public Sector
Accounting for Tangible Capital Assets — Accrual Budgeting Issues
Accrual Budgeting by Canadian Federal, Provincial and Territorial Governments
Aligning Investment in Information Technology with Business Strategy: What CFOs Need to Consider (June 2005)
Application of Computer-assisted Audit Techniques, Second Edition
Assessing Risks & Controls of Investment Funds
Asset Retirement Obligations - Background Information and Basis for Conclusions Section 3110
Assurance Engagement Working Papers
Audit & Control Implications of XBRL
Audit Enquiry - Seeking More Reliable Evidence From Audit Enquiry
Audit Implications of EDI
Audit Implications of Electronic Document Management
Audit of a Small Entity
 Audits of Non-profit Organizations
Forward Study Group Chapter 1 — Introduction and General Features General Considerations Relating to NPOs Scope of Study Definition of non-profit organizations Exclusions Tax definitions Organizations covered by study Main Characteristics of NPOs Tax provisions Legal, statutory or contractual requirements Revenue Internal control Financial statement users Application of Generally Accepted Auditing Standards and Auditing Recommendations Independence and objectivity Documentation Chapter 2 — Audit Approach Knowledge of the Client's Business Understanding Internal Control Materiality Identifying users' needs Basis for determining materiality Fund accounting Preliminary materiality level Qualitative factors Risk Concepts Audit risk Professional risk Inherent risk Control risk Detection risk Relationship between audit risk and its components Audit Strategy Documenting the audit strategy Methods of obtaining audit evidence Management letter Chapter 3 — Audit of Specific Account Balances or Classes of Transactions Donations Received by the Organization Objectives of the auditor Understanding the process for issuing receipts Cash donations Donated property, plant and equipment Donated materials and services Pledges Restricted Assets or Restricted use of Funds Revenue from Lotteries and Other Games of Chance Other Items Temporary and long-term investments Subsidiaries and controlled organizations Capital assets Deferred revenue and cut-off of specific revenues Related party transactions and economic dependence Chapter 4 — Other Considerations and Auditor's Report Verification of Tax Status and GST Status Auditor's Report Reservation concerning revenue from donations or certain fund-raising activities Accounting in compliance with agreements, statutes and regulations Budgetary forecasts disclosed to third parties in a separate document Budgetary forecasts for the following year disclosed to third parties in the financial statements for comparison purposes Budgetary forecasts for the year ended, disclosed in the financial statements for comparison purposes Financial statement excerpts or condensed financial statements Detection and communication of misstatements Reports on the use of grants and other special reports Appendix 1 — Glossary Charitable Foundation Charitable Organization Charity Contribution Control of an Entity Disbursement Quota Fund Fund Accounting Non-Profit Organizations (1) Non-Profit Organization (2) Private Foundation Public Foundation Related Business Appendix 2 — Summary of audit procedures suggested in study Knowledge of the Client's Business Understanding Internal Control Donations Received by the Organization Receipt-issuing process Cash donations Donated property, plant and equipment Donated materials and services Pledges Restricted Assets or Restricted use of Funds Temporary and Long-term Investments Subsidiaries and Controlled Organizations Capital Assets Deferred Revenue and Cut-off of Specific Revenues Verification of Tax Status and GST Status Financial Statement Excerpts or Condensed Financial Statements Appendix 3 — Engagement Letter — Auditing Appendix 4 — Letter of Representation — Audit Engagement Financial Statements and Accounting Records Assets Liabilities and Equity General Appendix 5 — Examples of Auditors' Reports on Condensed Financial Statements or Financial Statement Excerpts Appendix 6 — List of Policies and Procedures Relating to Revenue Donation Revenues Donations received through the mail Donations received through door-to-door or direct solicitation Donated property, plant and equipment Donated materials and services Detection and recording of restrictions Lotteries and other games of chance Bibliography Canadian Performance Reporting
Cash Distributions — Amendments to Section 1540 — Background Information and Basis for Conclusions (September 2007)
Cash Flow and Other Per Share Information - Background Information and Basis for Conclusions Sections 1540 and 3500
Cash Flow Statements - Background Information and Basis for Conclusions - Section 1540
Comprehensive Income and Equity - Background Information and Basis for Conclusions Sections 1530 and 3251
Confirmation of Accounts Payable
Confirmation of Accounts Receivable
Continuous Auditing
Corporate Reporting to Stakeholders
Costing Government Services for Improved Performance Measurement & Accountability
Data Level Assurance
Differential Reporting - Background Information and Basis for Conclusions - Section 1300
Differential Reporting — Amendments to Section 3062 and AcG-15 — Background Information and Basis for Conclusions
Disclosures by Entities Subject to Rate Regulation - Background Information and Basis for Conclusions AcG-19
Disposal of Long-Lived Assets and Discontinued Operations - Background Information and Basis for Conclusions - Section 3475
Electronic Audit Evidence
Electronic Filing and Reporting - Emerging Technologies and Their Implications
Electronic Filing of Information
Employee Future Benefits - Additional Disclosures - Background Information and Basis for Conclusions - Section 3461
Employee Future Benefits Implementation Guide, Second Edition (Updated November 2001)
Engagements to Audit Greenhouse Gas Emissions Information — Practice Guide
Financial Instrument Disclosures and Capital Disclosures - Background Information and Basis for Conclusions Sections 1535, 3862 and 3863 (July 2007)
Financial Instruments - Recognition and Measurement - Background Information and Basis for Conclusions Section 3855
Financial Instruments — Recognition and Measurement — Background Information and Basis For Conclusions Amendments to Section 3855 (December 2009)
Financial Reporting by Canadian School Boards
Financial Reporting by Investment Funds, Second Edition
Financial Reporting by Rate-regulated Enterprises
Financial Reporting by Small Business Enterprises
Financial Reporting in North America - Highlights of a Joint Study
The First Audit Engagement
Full Cost Accounting from an Environmental Perspective
General Standards of Financial Statement Presentation - Background Information and Basis for Conclusions - Section 1400
Generally Accepted Accounting Principles - Background Information and Basis for Conclusions - Section 1100
Going Concern - Amendments to Section 1400 - Background Information and Basis for Conclusions (June 2007)
Guide for Developing Quality Control Systems in Public Accounting
Hedges - Background Information and Basis for Conclusions Section 3865
The Impact of Technology on Financial and Business Reporting
Impairment of Long-Lived Assets - Background Information and Basis for Conclusions - Section 3063
Improving Disclosures About Financial Instruments (Amendments to Financial Instruments — Disclosures, Section 3862) (June 2009)
Income Taxes - Background Information and Basis for Conclusions - Section 3465
Indicators of Government Financial Condition
Intangible Assets — Background Information and Basis for Conclusions Section 3064 (September 2008)
Interactive Data — Building XBRL Into Accounting Information Systems
Interim Financial Statements - Background Information and Basis for Conclusions - CICA Handbook – Accounting Section 1751
Inventories - Background Information and Basis for Conclusions Section 3031 (June 2007)
Investment Companies - Background Information and Basis for Conclusions - AcG-18
Investment Companies - Amendments to AcG-15 and AcG-18 - Background Information and Basis for Conclusions (June 2007)
Liabilities and Equity - Background Information and Basis for Conclusions - Section 3860
Links between the Budget and the Estimates — Accrual budgeting Issues
Maintaining Quality Capital Markets Through Quality Information
Non-Monetary Transactions - Background Information and Basis for Conclusions Section 3831
Not-for-Profit Financial Reporting Guide
Not-for-Profit Organizations — Background Information and Basis for Conclusions 4400 Series (November 2008)
Professional Judgment and the Auditor
Rate-Regulated Operations — Amendments to Sections 1100 and 3465 and AcG-19 — Background Information and Basis for Conclusions (December 2007)
Reporting on Environmental Performance
The Role of Information Technology in Achieving Sustained Regulatory Compliance
Secure IT Infrastructure for E-commerce
Security for Wireless Systems (revised)
Segment Disclosures - Background Information and Basis for Conclusions - CICA Handbook Section 1701
Stakeholder Relationships, Social Capital and Business Value Creation
Understanding Disclosure Controls and Procedures: Helping CEOs and CFOs Respond to the Need for Better Disclosure
Use of Specialists in Assurance Engagements
Using Graphics in Corporate Reporting
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