This manual sets out the Forest Practices Board’s audit standards and processes for forest and range compliance audits. It provides direction and guidance for auditors and information for auditees.
Forest Practices Board audit standards and the guidance in this manual are based on Canadian generally accepted auditing standards and relevant ethical requirements, including those pertaining to independence, as published by the Chartered Professional Accountants of Canada, as well as generally consistent with Canadian Standards on Assurance Engagements (CSAE) 3001, and the Conformity assessment – Requirements for bodies providing audit and certification of management systems (ISO17021:2011) and the CPA Code of Professional Conduct (CPABC Code – June 2015).
