FAQ – CAS 315 and the Auditor’s Responsibilities for General Information Technology Controls
Published on:
Nov 30, 2023
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Canadian Auditing Standard (CAS) 315, Identifying and Assessing the Risks of Material Misstatement, includes requirements related to the auditor’s understanding of the IT environment and the identification of GITCs. The objective of this publication is to address common questions from auditors about GITCs in the audit of financial statements and the auditor’s responsibilities related to GITCs throughout the audit.
