Appendix 4: Required communications

In accordance with professional standards, there are a number of communications that are required during the course of and upon completion of our audit. These include:

Engagement letter

The objectives of the audit, our responsibilities in carrying out our audit, as well as management's responsibilities, are set out in the engagement letter.

Audit planning report

This report.

Required inquiries

Professional standards require that during the planning of our audit we obtain your views on risk of fraud and other matters. We make similar inquiries of management as part of our planning process; responses to these will assist us in planning our overall audit strategy and audit approach accordingly.

Management representation letter

We will obtain from management certain representations at the completion of the annual audit. In accordance with professional standards, copies of the representation letter will be provided to the Corporate Services Standing Committee.

Audit findings report

At the completion of our audit, we will provide our audit findings to the Corporate Services Standing Committee.

Annual independence letter

At the completion of our audit, we will provide our independence letter to the Corporate Services Standing Committee.

CPAB Audit Quality Insights Report (October 2019) (formerly the "Big Four Firm Public Report") CPAB Annual Inspections Results (March 2019)