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CAS 265, Communicating Deficiencies in Internal Control to Those Charged with Governance and Management

Ef­fec­tive date:

Effective for audits of financial statements for periods ending on or after December 14, 2010.

[Canadian Auditing Standard (CAS) 265, Communicating Deficiencies in Internal Control to Those Charged with Governance and Management, should be read in conjunction with CAS 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Canadian Auditing Standards.]


This Canadian Auditing Standard (CAS) deals with the auditor's responsibility to communicate appropriately to those charged with governance and management deficiencies in internal control that the auditor has identified in an audit of financial statements.

The auditor is required to obtain an understanding of internal control relevant to the audit when identifying and assessing the risks of material misstatement. In making those risk assessments, the auditor considers internal control in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of internal control. The auditor may identify deficiencies in internal control not only during this risk assessment process but also at any other stage of the audit. This CAS specifies which identified deficiencies the auditor is required to communicate to those charged with governance and management. Nothing in this CAS precludes the auditor from communicating to those charged with governance and management other internal control matters that the auditor has identified during the audit.

His­tory of CAS 265

There. have been no amendments to CAS 265 since its date of issue.

Note: Our history summary does not take into account consequential amendments made as the result of other projects.

Amendments under consideration

  • None

Correction list for hyphenation

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