The way the audit would unfold is that normally an auditor would attend a registered charity's offices and look at all of the books and records and ask a lot of questions, but the auditor wouldn't work by himself or herself. There is a team back at headquarters that is specialized in the activities of registered charities, including political activities, so they work together to do a lot of research about the various activities and pronouncements that charities might have made to be able to draw a picture both on the activity side and on the financial side.
On January 31st, 2012. See this statement in context.