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CAS 500, Audit Evidence

Ef­fec­tive date:

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


This Cana­dian Au­dit­ing Stan­dard (CAS) explains what constitutes audit evidence in an audit of financial statements, and deals with the auditor's responsibility to design and perform audit procedures to obtain sufficient appropriate audit evidence to be able to draw reasonable conclusions on which to base the auditor's opinion.

This CAS is applicable to all the audit evidence obtained during the course of the audit. Other CASs deal with specific aspects of the audit (for example, CAS 315), the audit evidence to be obtained in relation to a particular topic (for example, CAS 570 ), specific procedures to obtain audit evidence (for example, CAS 520, Analytical Procedures), and the evaluation of whether sufficient appropriate audit evidence has been obtained (CAS 200 and CAS 330).

History of CAS 500

There have been no amendments to CAS 500 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

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.