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
  • 5-20: Subsequent events
  • 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
  • 650: Subsequent events
  • 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