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The CAS audit

CA Magazine, 2010-04, Vol.143 (3), p.45

Copyright CANADIAN INSTITUTE OF CHARTERED ACCOUNTANTS Apr 2010 ;ISSN: 0317-6878 ;CODEN: CAMADJ

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  • Title:
    The CAS audit
  • Author: Turner, Eric
  • Subjects: Audit committees ; Audit evidence ; Audited financial statements ; Auditing standards ; Auditors ; Changes ; Communication ; Financial reporting ; Financial statements ; Internal controls ; International finance ; International standards ; Related parties ; Responsibilities
  • Is Part Of: CA Magazine, 2010-04, Vol.143 (3), p.45
  • Description: The suite of 36 new Canadian auditing standards (CAS) reflects the requirements of the international standards on auditing and becomes effective in Canada for financial statement periods ending on or after Dec 14, 2010. The CASs apply to all audits of financial statements, whether for public or private entities, large or small, profit oriented or not. The audited financial statements are those of the entity prepared by management with oversight from the audit committee. The CASs do not impose responsibilities on management or the audit committee nor do they override laws and regulations that govern their responsibilities. It is important to understand how the new CASs will change the audit in an entity's specific circumstances, as this will affect the assistance the auditor requires from management in conducting an efficient audit. It will also affect the nature and extent of communication between the auditor and the audit committee relating to specific aspects of the audit.
  • Publisher: Toronto: CANADIAN INSTITUTE OF CHARTERED ACCOUNTANTS
  • Language: English
  • Identifier: ISSN: 0317-6878
    CODEN: CAMADJ
  • Source: AUTh Library subscriptions: ProQuest Central
    Alma/SFX Local Collection
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