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Client Independence Tracker

Tuesday, September 20, 2016 | EN (/cit/Culture/ChangeCulture?lang=en&returnUrl=%2Fcit%2FEngagement%2FEngagement%3FengagementId%3D10491) |

FR (/cit/Culture/ChangeCulture?lang=fr&returnUrl=%2Fcit%2FEngagement%2FEngagement%3FengagementId%3D10491)

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Assurance Engagement
Instructions ?

Client ID

S604053
Client Name

Manitoba Physical Education Teachers' Assoc.

Engagement Name

Review
Archive Engagement
Engagement Description

Engagement Team Members

Add Team Members:

Add

https://bdo-flow/cit/Engagement/Engagement?engagementId=10491

09/20/2016

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Show Archived

Add External Member

Member Name

Email

Phone

Signed

Dianko, Ndeye
(/cit/IndividualCheckList/Index/39747)

ndianko@bdo.ca
(mailto:ndianko@bdo.ca)

(204) 9567200 Ext.

7586

Tolton, Lauren J.
(/cit/IndividualCheckList/Index/39748)

ltolton@bdo.ca
(mailto:ltolton@bdo.ca)

204-9267235

Kemeni, Viviane
(/cit/IndividualCheckList/Index/39749)

vkemeni@bdo.ca
(mailto:vkemeni@bdo.ca)

(204) 9567200

Meger, Gordon J.
(/cit/IndividualCheckList/Index/41941)

gmeger@bdo.ca
(mailto:gmeger@bdo.ca)

204-9267273

Issue

Archived

Non-Assurance Services
Show Archived
Engagement Name

Signed

Issue

Archived

Threats to Independence

Is the client a Reporting Issuer or Listed Entity? ?

No

Yes

Prohibition or Threats to Independence

1) Former team member now employed by reporting issuer entity
?

Threats to Independence Identified

No threats / threats and safeguards documented

2) Serving as officer or director of an assurance client

?

https://bdo-flow/cit/Engagement/Engagement?engagementId=10491

09/20/2016

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Threats to Independence Identified

No threats / threats and safeguards documented

3) Long service by Partners on Reporting issuer or Listed Entity audit clients from Those Charged with Governance
?

Threats to Independence Identified

No threats / threats and safeguards documented

4) Approval on Reporting Issuer and Listed Entity audit clients from Those Charged with Governance
?

Threats to Independence Identified

No threats / threats and safeguards documented

5) Reduced pricing
?

Threats to Independence Identified

No threats / threats and safeguards documented

6) Gifts and hospitality

?

Threats to Independence Identified

No threats / threats and safeguards documented

7) Client Mergers and Acquisition

?

Threats to Independence Identified

No threats / threats and safeguards documented

https://bdo-flow/cit/Engagement/Engagement?engagementId=10491

09/20/2016

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8) Self-interest threat (e.g. significant fees from client, unpaid fees, etc.)
?

Threats to Independence Identified

No threats / threats and safeguards documented

9) Self-review threat (e.g. results of non-assurance services subject to audit / review, etc.)
?

Threats to Independence Identified

No threats / threats and safeguards documented

10) Advocacy threat

?

Threats to Independence Identified

No threats / threats and safeguards documented

11) Familiarity threat

?

Threats to Independence Identified

No threats / threats and safeguards documented

12) Intimidation threat

?

Threats to Independence Identified

No threats / threats and safeguards documented

Conclusion: The threats to independence above are either clearly insignificant or have been adequately mitigated by
appropriate safeguards as described above. It is appropriate for the Firm to continue with the audit engagement.

https://bdo-flow/cit/Engagement/Engagement?engagementId=10491

09/20/2016

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https://bdo-flow/cit/Engagement/Engagement?engagementId=10491

09/20/2016