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


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