Canadian Auditing Standards


The table below lists the Canadian Auditing Standards which are to be applied in the audit of financial statements and other historical financial information :

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CAS 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Canadian Auditing Standards
CAS 210, Agreeing the Terms of Audit Engagements
CAS 220, Quality Control for an Audit of Financial Statements
CAS 240, The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements
CAS 250, Consideration of Laws and Regulations in an Audit of Financial Statements
CAS 260, Communication with Those Charged with Governance
CAS 265, Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
CAS 300, Planning an Audit of Financial Statements
CAS 315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment
CAS 320, Materiality in Planning and Performing an Audit
CAS 330, The Auditor’s Responses to Assessed Risks
CAS 402, Audit Considerations Relating to an Entity using a Service Organization
CAS 450, Evaluation of Misstatements Identified during the Audit
CAS 500, Audit Evidence
CAS 501 - Appendix - Joint Policy Statement Concerning Communications with Law Firms Regarding Claims and Possible Claims in Connection with the Preparation and Audit of Financial Statements
CAS 540, Auditing Accounting Estimates, including Fair Value Accounting Estimates, and Related Disclosures
CAS 550, Related Parties
CAS 560, Subsequent Events
CAS 570, Going Concern
CAS 600, Special Considerations — Audits of Group Financial Statements (including the Work of Component Auditors)

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.