Our organisation - Mazars - Canada

Our organisation follows an established process, in the form of an auditing mandate. The audit staff are split up into teams. The auditor has assignment managers and assistants under his direct responsibility; each mandate always stays under the direct responsibility of a partner and is reviewed by our quality control service.

In an audit mandate, the responsibilities are distributed as follows:

Partner

• Determine and re-evaluate during the mandate, the global auditing strategy,
• Plan, organise and direct the audit,
• Manage and supervise the staff involved in the audit,
• Review the work to make sure that it is carried out correctly,
• Evaluate the impact of the problems raised within the audit,
• Inform the audit committee of directions taken during the planning stages, weaknesses revealed and related recommendations, possible problems in carrying out the audit mandate.

Manager

• Create with the partner a detailed plan of action taking into account the nature, the scope and the schedule of the audit process,
• Define and evaluate the internal control systems,
• Prepare the program of the audit,
• Instruct the assignment manager and the assistant in terms of the process to be applied and their targeted objectives,
• Review the work of the assignment manager and the assistant.

Auditor

• Supervises the assistant and is responsible for carrying out the audit process for the important sections of the dossier.

Assistant

• Carries out the audit procedures previously determined and has to pass on their observations.