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Enabling e-signatures (If applicable)
If your firm has e-signatures for Jazzit letters (see our
pricing page for information on customization services), the PEG Jazzit letters (and some checklists) can make use of them.
Please see technical bulletin
JZ068
The following PEG documents support electronic signatures:
PEG Review
C1-10: Engagement acceptance/continuance
C3-05 (9200): Compilation engagement — Independence checklist
C3-10 (9200): Compilation engagement planning and completion checklist
C3-10 (4200): Completion checklist
C3-90: Worksheet — Withdrawal
1-10: New engagement — Acceptance
1-20: Existing engagement — Continuance
1-90: Worksheet — Initial engagements — Opening balances
2-91: Worksheet — Review engagement plan
3-10: Specific circumstances — Review procedures
3-20: Revenue — Review procedures
3-25: Cost of sales — Review procedures
3-30: Payroll — Review procedures
3-35: Other expenses — Review procedures
4-20: Notes on significant decisions
5-10: Completion checklist
5-90: Worksheet — Matters for communication
5-91: Worksheet — Matters for future consideration
5-95: Worksheet — Withdrawal
FOFI 10: FOFI — Audit program
FOFI 20: FOFI — Compilation program
FOFI 30: FOFI — Presentation and disclosure checklist
NFP 3-20: Revenue — Review procedures
NFP 3-C: Accounts receivable, contributions and pledges — Review procedures
NFP 3-U: Tangible capital assets — Review procedures
NFP 3-V: Collections — Review procedures
NFP 3-W: Intangibles and goodwill — Review procedures
NFP 3-MM: Deferred contributions — Review procedures
NFP 3-TT: Equity (net assets) — Review procedures
FRF 001: Index — Financial reporting framework
FRF 905: FRF — Canadian Accounting Standards for Private Enterprises — Read this first
FRF 906: FRF — ASPE — General
FRF 907: Worksheet FRF — First-time adoption of ASPE
FRF 908: Worksheet FRF — ASPE — Income taxes
FRF 909: Worksheet FRF — ASPE — Long-term investments
FRF 910: Worksheet FRF — ASPE — Leases
FRF 911: Worksheet FRF — ASPE — Goodwill and intangible assets
FRF 912: Worksheet FRF — ASPE — Employee future benefits
FRF 913: Worksheet FRF — ASPE — Supplementary
FRF 914: Worksheet FRF — ASPE — Agriculture
FRF 971: Worksheet FRF — First-time adoption of ASNPO
FRF 972: Worksheet FRF — ASNPO
FRF 973: Worksheet FRF — Combinations by not-for-profit organizations
3-A: Cash — Review procedures
3-B: Investments — Review procedures
3-C: Accounts receivable, trade and other — Review procedures
3-D: Inventory — Review procedures
3-E: Loans and advances receivable — Review procedures
3-L: Prepaid expenses and other assets — Review procedures
3-N: Other investments — Review procedures
3-U: Property, plant and equipment — Review procedures
3-W: Intangibles and goodwill — Review procedures
3-AA: Bank indebtedness — Review procedures
3-BB: Notes payable and bank debt — Review procedures
3-CC: Accounts payable and accrued liabilities — Review procedures
3-FF-1: Income taxes — Review procedures
3-GG: Loans and advances payable — Review procedures
3-KK: Long-term debt — Review procedures
3-UU-1: Equity (partnership) — Review procedures
3-UU-2: Equity (share capital) — Review procedures
3-91: Worksheet — Related parties
3-92: Worksheet — Going concern
3-93: Worksheet — Accounting estimates (including fair values)
3-97: Worksheet — ASPE Supplementary review procedures
ALT NFP R2-03: Understanding the entity — NFP Basics
ALT NFP R3-C: Accounts receivable, contributions and pledges — NFP Review procedures
ALT NFP R3-U: Tangible capital assets — NFP Review procedures
ALT NFP R3-V: Collections — NFP Review procedures
ALT NFP R3-W: Intangibles and goodwill — NFP Review procedures
ALT NFP R3-TT: Equity (net assets) — NFP Review procedures
ALT R2-92: Worksheet — Identifying areas in the financial statements where material misstatements are likely to arise
ALT R3-20: Revenue — Review procedures
ALT R3-25: Cost of sales — Review procedures
ALT R3-30: Payroll — Review procedures
ALT R3-35: Other expenses — Review procedures
ALT R3-A: Cash — Review procedures
ALT R3-B: Investments — Review procedures
ALT R3-C: Accounts receivable, trade and other — Review procedures
ALT R3-D: Inventory — Review procedures
ALT R3-E: Loans and advances receivable — Review procedures
ALT R3-L: Prepaid expenses and other assets — Review procedures
ALT R3-N: Other investments — Review procedures
ALT R3-U: Property, plant and equipment — Review procedures
ALT R3-W: Intangibles and goodwill — Review procedures
ALT R3-AA: Bank indebtedness — Review procedures
ALT R3-BB: Notes payable and bank debt — Review procedures
ALT R3-CC: Accounts payable and accrued liabilities — Review procedures
ALT R3-FF-1: Income taxes — Review procedures
ALT R3-GG: Loans and advances payable — Review procedures
ALT R3-KK: Long-term debt — Review procedures
ALT R3-UU-1: Equity (partnership) — Review procedures
ALT R3-UU-2: Equity (share capital) — Review procedures
JZPRA-JZPRE: Program & checklist blank templates
PEG Audit
RFLOW: Risk assessment in an audit
ITFLOW: Understanding of the IT environment and general IT controls
MAP: The PEG 12-step audit approach
000: List of core audit forms
001: Audit file index — [Sample]
JZAFL: Audit findings letter
JZAPL: Audit planning letter
310: Checklist — Audit completion
311: Worksheet — Withdrawal
312: Engagement partner checklist — Audit completion
335: Summary of identified misstatements
340: Worksheet — Matters to be communicated to management and those charged with governance
370: Worksheet — Matters for future consideration
375: Worksheet — Documenting consultation
408: Initial audit engagements
410: New or existing engagement — Acceptance/Continuance
428: Worksheet — Selecting an auditor's expert
430: Overall audit strategy
436: Team planning discussions
445: Group audit planning
500: Worksheet — Observations and inspection procedures
501: Worksheet — Preliminary analytical procedures
505: Worksheet — Inquiries of management and others
506: Identifying fraud risks
507: Worksheet — Minutes of governance meetings
508: Worksheet — Listing of business and fraud risk factors and possible responses
510: Identifying risks through understanding the entity
511: Understanding the IT environment
513: Understanding accounting estimates and related disclosures
514: Worksheet — Outcome of prior period accounting estimates
515: Understanding related parties
520: Risk register - Identifying and assessing risks of material misstatement
525: Going concern — Identifying events and conditions
530: Entity level — Risks and controls
550: Understanding control activities, evaluating design, determining implementation and assessing control risk
551: Understanding general IT controls, evaluating design and determining implementation
575: Worksheet — Internal control deficiencies identified
580: Worksheet — Revenue recognition
582: Worksheet — Library of typical control activities
590: Engagement scoping - Classes of transactions, account balances and disclosures
605: Worksheet — Responding to risk at the financial statement level
610: Worksheet — Sampling — Tests of details
614: Worksheet — Substantive analytical procedures
620: Worksheet — Evaluating the work of an auditor's expert
630: Worksheet — Summary of external confirmations
635: Worksheet — Accounting estimates — Further audit procedures
645: Litigation, claims and non-compliance
655: Worksheet — Final analytical procedures
666: Worksheet — Related-party transactions
670: Use of journal entries
675: Library of sample audit procedures
680: Worksheet — ASPE Supplementary audit procedures
A.100: Cash — Audit procedures
A.110: Bank reconciliation procedures
A.115: Cash count procedures
B.100: Investments (such as investing excess cash) — Audit procedures
C.100: Accounts receivable, trade and other — Audit procedures
C.110: Accounts receivable confirmation — Supplementary procedures
D.100: Inventory — Audit procedures
D.110: Inventory count checklist
E.100: Loans and advances receivable — Audit procedures
F.100: Agricultural Inventories — Audit procedures
G.100: Productive biological assets — Audit procedures
L.100: Prepaid expenses and other assets — Audit procedures
N.100: Long-term investments — Audit procedures
U.100: Property, plant and equipment — Audit procedures
W.100: Intangibles and goodwill — Audit procedures
AA.100: Bank indebtedness — Audit procedures
BB.100: Notes payable and bank debt — Audit procedures
CC.100: Accounts payable and accrued liabilities — Audit procedures
CC.110: Accounts payable confirmation checklist
FF.100: Income taxes — Audit procedures
GG.100: Loans and advances payable — Audit procedures
UU.100: Equity — Audit procedures (partnership)
UU.110: Equity — Audit procedures (corporate)
705: Revenues — Audit procedures
720: Cost of sales — Audit procedures
730: Payroll — Audit procedures
735: Other expenses — Audit procedures
FRF 001: Index — Financial reporting framework
FRF 905: FRF — ASPE — Read this first
FRF 906: FRF — ASPE — General
FRF 907: Worksheet FRF — First-time adoption of ASPE
FRF 908: Worksheet FRF — ASPE — Income taxes
FRF 909: Worksheet FRF — ASPE — Long-term investments
FRF 910: Worksheet FRF — ASPE — Leases
FRF 911: Worksheet FRF — ASPE — Goodwill and intangible assets
FRF 912: Worksheet FRF — ASPE — Employee future benefits
FRF 971: Worksheet FRF — First-time adoption of ASNPO
FRF 973: Worksheet FRF — Combinations by not-for-profit organizations
510NFP: Identifying risks through understanding the entity — NFP
681NFP: Worksheet — NFP Supplementary audit procedures
C.100NFP: Accounts receivable, contributions and pledges — NFP Audit procedures
U.100NFP: Tangible capital assets — NFP Audit procedures
V.100NFP: Collections — NFP Audit procedures
W.100NFP: Intangible assets — NFP Audit procedures
MM.100NFP: Deferred contributions — NFP Audit procedures
TT.100NFP: Net assets — NFP Audit procedures
705NFP: Revenues — NFP Audit procedures
300.600: Group audit - Concluding and reporting
400.600: Group audit - Planning
410.600: Group audit - Terms of engagement
415.600: Group audit - Using component auditors
510.600: Group audit - Identifying risk through understanding the group
511.600: Group audit - Understanding the group IT environment
535.600: Group audit - Understanding the group information system and communication
590.600: Group audit - Engagement scoping
600.600: Group audit - Evaluating component auditors and their work
650.600: Group audit - Subsequent events
CR-410: Engagement acceptance/Continuance
CR-501: Reporting on compliance — Planning and performing Attestation engagements — Limited assurance
CR-502: Reporting on compliance — Planning and performing Direct engagements — Limited assurance
CR-503: Reporting on compliance — Planning and performing Attestation engagements — Reasonable assurance
CR-504: Reporting on compliance — Planning and performing Direct engagements — Reasonable assurance
FOFI 10: FOFI — Audit program
FOFI 30: FOFI — Presentation and disclosure checklist
JZPRA - JZPRE: Program & checklist blank templates
