AssuranceNotes Search CANADIAN AUDITING STANDARDS (CAS)CAS 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Canadian Auditing StandardsCAS 210: Agreeing the Terms of Audit EngagementsCAS 220: Quality Control for an Audit of Financial StatementsCAS 230: Audit DocumentationCAS 240: The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial StatementsCAS 250: Consideration of Laws and Regulations in an Audit of Financial StatementsCAS 260: Communication with those Charged with GovernanceCAS 265: Communicating Deficiencies in Internal Control to those Charged with Governance and ManagementCAS 300: Planning an Audit of Financial StatementsCAS 315: Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its EnvironmentCAS 320: Materiality in Planning and Performing an AuditCAS 330: The Auditor’s Responses to Assessed RisksCAS 330 The Auditor’s Responses to Assessed RisksCAS 402: Audit Considerations Relating to an Entity Using a Service OrganizationCAS 450: Evaluation of Misstatements Identified During the AuditCAS 500: Audit EvidenceCAS 501: Audit Evidence — Specific Considerations for Selected ItemsCAS 505: External ConfirmationsCAS 510: Initial Audit Engagements — Opening BalancesCAS 520: Analytical ProceduresCAS 530: Audit SamplingCAS 540: Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related DisclosuresCAS 550: Related PartiesCAS 560: Subsequent EventsCAS 570: Going ConcernCAS 580: Written RepresentationsCAS 600: Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors)CAS 610: Using the Work of Internal AuditorsCAS 620: Using the Work of an Auditor’s ExpertCAS 700: Forming an Opinion and Reporting on Financial StatementsCAS 705: Modifications to the Opinion in the Independent Auditor’s ReportCAS 706: Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s ReportCAS 710: Comparative Information — Corresponding Figures and Comparative Financial StatementsCAS 720: The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial StatementsCAS 800: Special Considerations — Audits of Financial Statements Prepared in Accordance with Special Purpose FrameworksCAS 805: Special Considerations — Audits Of Single Financial Statements And Specific Elements, Accounts Or Items Of A Financial StatementCAS 810: Engagements to Report on Summary Financial Statements MenuCAS 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Canadian Auditing StandardsCAS 210: Agreeing the Terms of Audit EngagementsCAS 220: Quality Control for an Audit of Financial StatementsCAS 230: Audit DocumentationCAS 240: The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial StatementsCAS 250: Consideration of Laws and Regulations in an Audit of Financial StatementsCAS 260: Communication with those Charged with GovernanceCAS 265: Communicating Deficiencies in Internal Control to those Charged with Governance and ManagementCAS 300: Planning an Audit of Financial StatementsCAS 315: Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its EnvironmentCAS 320: Materiality in Planning and Performing an AuditCAS 330: The Auditor’s Responses to Assessed RisksCAS 330 The Auditor’s Responses to Assessed RisksCAS 402: Audit Considerations Relating to an Entity Using a Service OrganizationCAS 450: Evaluation of Misstatements Identified During the AuditCAS 500: Audit EvidenceCAS 501: Audit Evidence — Specific Considerations for Selected ItemsCAS 505: External ConfirmationsCAS 510: Initial Audit Engagements — Opening BalancesCAS 520: Analytical ProceduresCAS 530: Audit SamplingCAS 540: Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related DisclosuresCAS 550: Related PartiesCAS 560: Subsequent EventsCAS 570: Going ConcernCAS 580: Written RepresentationsCAS 600: Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors)CAS 610: Using the Work of Internal AuditorsCAS 620: Using the Work of an Auditor’s ExpertCAS 700: Forming an Opinion and Reporting on Financial StatementsCAS 705: Modifications to the Opinion in the Independent Auditor’s ReportCAS 706: Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s ReportCAS 710: Comparative Information — Corresponding Figures and Comparative Financial StatementsCAS 720: The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial StatementsCAS 800: Special Considerations — Audits of Financial Statements Prepared in Accordance with Special Purpose FrameworksCAS 805: Special Considerations — Audits Of Single Financial Statements And Specific Elements, Accounts Or Items Of A Financial StatementCAS 810: Engagements to Report on Summary Financial StatementsOTHER CANADIAN STANDARDSCSAE 3416: Reporting on Controls at a Service OrganizationSection 5025: Standards for Assurance Engagements Other than Audits of Financial Statements and Other Historical Financial InformationSection 5815: Audit Reports on Compliance with Agreements, Statutes and RegulationsSection 8100: General Review StandardsSection 8500: Reviews of Financial Information Other than Financial StatementsSection 8600: Reviews of Compliance with Agreements and RegulationsSection 9100: Reports on the Results of Applying Specified Auditing Procedures to Financial Information Other than Financial StatementsSection 9110: Agreed-Upon Procedures Regarding Internal Control over Financial ReportingSection 9200: Compilation Engagements MenuCSAE 3416: Reporting on Controls at a Service OrganizationSection 5025: Standards for Assurance Engagements Other than Audits of Financial Statements and Other Historical Financial InformationSection 5815: Audit Reports on Compliance with Agreements, Statutes and RegulationsSection 8100: General Review StandardsSection 8500: Reviews of Financial Information Other than Financial StatementsSection 8600: Reviews of Compliance with Agreements and RegulationsSection 9100: Reports on the Results of Applying Specified Auditing Procedures to Financial Information Other than Financial StatementsSection 9110: Agreed-Upon Procedures Regarding Internal Control over Financial ReportingSection 9200: Compilation Engagements
