How serious is campaign spending oversight?

The Kash Heed affair is covered well elsewhere.
But a review of his affidavit material suggests a casual/sloppy attention to financial reporting.
The auditor's report on campaign finances, attached to the affidavit, was prepared by Robert Ikoma, the Burnaby chartered accountant who signed the opinion.
The heading says it's the "Auditor's Report on Kash Heed's Election Financing Report Pursuant to the Election Act."
But in the first paragraph, the auditor refers to the financial agent for Linda Reid, another Liberal candidate.
It looks like a standard form letter was prepared and candidates' names pasted in as needed.
And not, as this gaffe indicates, with any great care.