Implementation tool for auditors: CAS 315 – Understanding the entity through internal control
Published on:
May 30, 2018
Implementation tool for auditors: Designing and performing tests of relevant controls discusses specific requirements of CAS 330, identified through practice inspection as areas where auditors struggle to meet the requirements of CAS 330. Through a review of common pitfalls, the tool provides guidance on determining the nature, timing, and extent of tests of relevant controls.
Topics include:
- identified common pitfalls
- applicable handbook requirements
- continuous improvement tips