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AUDIT REPORT WRITING & BOILER PLATING

February 8, 2023
Guidelines for Audit Report Writing and Plating
Energy Safety Canada has seen an increase in boiler plating issues on audit reports.

Boiler plating is when notes or other content of a submitted audit are copied from previous employers or previous audit reports, which may or may not have been altered. This is a direct violation of the Auditor Code of Ethics Section 5.0 (f).

Audit & Ethical Implications

Audit Reports submitted for quality assurance review with boiler plated notes or other content has the following audit & ethical implications:
  • Calls into question whether an audit took place or not. This requires validation through the Auditor Performance Management System.
  • Affects the Validity of the Certificate of Recognition Issued and may require the audit to be deemed invalid and a new audit conducted by a different auditor.
For further information review the Audit Report Writing & Boiler Plating Guideline