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    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
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    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
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      <marc:subfield code="a">Appendix — costs of Crown corporation audits </marc:subfield>
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      <marc:subfield code="v">Fall 2017</marc:subfield>
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      <marc:subfield code="a">Issued also in French under title: Annexe — coût des audits des sociétés d’État.</marc:subfield>
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      <marc:subfield code="a">“The Office is required, under section 147 of the Financial Administration Act, to disclose its costs incurred in preparing annual audit and special examination reports on Crown corporations. An annual audit report includes an opinion on a corporation's financial statements and on its compliance with specified authorities. It may also include reporting on any other matter deemed significant. A special examination determines whether a corporation’s financial and management control and information systems and its management practices provide reasonable assurance that: assets have been safeguarded and controlled; financial, human, and physical resources have been managed economically and efficiently; and operations have been carried out effectively”--p. 1.</marc:subfield>
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      <marc:subfield code="a">Issued also in print format.</marc:subfield>
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      <marc:subfield code="t">Annexe — coût des audits des sociétés d’État </marc:subfield>
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      <marc:subfield code="t">Appendix - costs of Crown corporation audits </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.845696</marc:subfield>
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      <marc:subfield code="a">Reports of the Auditor General of Canada to the Parliament of Canada,</marc:subfield>
      <marc:subfield code="x">2561-343X ; </marc:subfield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">311 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2017/bvg-oag/FA1-23-2017-2-7-eng.pdf</marc:subfield>
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