AASB Exposure Draft – CAS 500, Audit Evidence

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Nov 23, 2022

On No­vem­ber 23, 2022, the Auditing and Assurance Stan­dards Board (AASB) is­sued an Exposure Draft of proposed amend­ments to Canadian Audit Standard (CAS) 500, "Audit Evidence". Comments on the Exposure Draft are requested by March 15, 2023.

The proposed amendments are consistent with the amendments proposed by the IAASB to its International Standard on Auditing (ISA) 500, “Audit Evidence”. The AASB plans, subject to comments received following exposure, to adopt proposed ISA 500 (Revised), and the proposed conforming and consequential amendments to other ISAs. The result would be revised respective CASs.

Re­view the press release and related Exposure Draft on the CPA Canada's web­site.

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