Current Trends in Audit Procedures: A review of the general rules and what to look out for with potential criminal investigations.

This article discusses trends in the Canada Revenue Agency (the “CRA”) audit process that resulted from reports from the Auditor General of Canada that were critical of the CRA. The article provides guidance on how to approach an audit, dealing with CRA officials and factors that might indicate that audit could become a criminal investigation. Various audit programs are described using the terminology that existed for those programs in 2007.