PEG - Content Updates (Audit)
The CaseWare/CPA Canada PEG template has been updated to include the latest features from Audit 23.00 as well as integration with the Queries (PBC Requests) app.
In addition, the PEG template includes the following content updates:
New forms
| Form Numbers | Description |
|---|---|
| 311 |
Worksheet - Withdrawal New worksheet to document situations where withdrawal from an audit engagement may be the appropriate conclusion. |
| SUP1 |
Agricultural inventories - Audit procedures New audit program for agricultural inventories as a result of new Canadian Accounting Standards for Private Enterprises - 3041, Agriculture. |
| SUP2 |
Productive biological assets - Audit procedures New audit program for productive biological assets as a result of new Canadian Accounting Standards for Private Enterprises - 3041, Agriculture. |
| FRF 914 |
Worksheet - FRF - ASPE - Agriculture New program as a result of new Canadian Accounting Standards for Private Enterprises - 3041, Agriculture. |
Deleted forms
| Form Numbers | Description |
|---|---|
| ASPE_README | CPA Canada has deleted this form. |
Known issue: Form 550C and/or Form 635 may appear as deleted forms in the client file during the update process. You do not need to delete the form as it is still used by CPA Canada and exists in the master file. If the form is removed after the update process, you can restore it from the Document Library.
Forms with moderate revisions
| Form Numbers | Description |
|---|---|
| MAP | Updated the PEG Audit Map to reflect the most updated information for PEG Audit template. |
| D.100 | Updated procedures relating to steps to clarify to particular procedures. |
| A5, 445, 531, 540C, 545C, 550C NFP, 550C NFP, 550C, 555C, 560C, 637, 635, FRF 905, 1 (Overview), 000, 001C, 001 NFP, 375., 513., 513-1., 513-2, 513C., 520, 521., 522, 590-1 FSL, 590-2 AL, 590 PREVIOUS | Replaced documents based on updated CPA Canada content. |
Letters with minor revisions
| Form Numbers | Description |
|---|---|
| AL1.2 PRE, AL1.2, AL1.3 PRE, AL1.3, 415.PRE, 415, 415.1A, 415.1B, OL1.7, OL1.8, OL1.9, OL1.10 | Within the Termination section, guidance has been relocated to the top of the section. |
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