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Chartered Accountants of Canada Auditing and Assurance Standards Board / Conseil des normes de vérification et de certification

Completed Projects

blue bullet Accounting Estimates (CAS 540)
blue bullet Analytical Procedures (CAS 520)
blue bullet Audit Documentation (CAS 230)
blue bullet Audit Evidence (CAS 500)
blue bullet Audit Evidence — Additional Considerations (CAS 501)
blue bullet Auditors' Reports (formerly Auditor's Standard Report) (CAS 700)
blue bullet Auditor’s Consent to the Use of the Auditor’s Report in Connection with Designated Documents (issued December 2009)
blue bullet Audit Sampling (CAS 530)
blue bullet Communications with Those Charged with Governance (CAS 260)
blue bullet Comparatives (CAS 710)
blue bullet Consideration of Laws and Regulations (CAS 250)
blue bullet Consideration of the Internal Audit Function (CAS 610)
blue bullet Control Deficiencies (formerly Material Weaknesses in Internal Control) (CAS 265)
blue bullet Entities Using Service Organizations (CAS 402)
blue bullet External Confirmations (CAS 505)
blue bullet Financial Statement Audits — Objective and General Principles (CAS 200)
blue bullet Going Concern (CAS 570)
blue bullet Group Financial Statements (CAS 600)
blue bullet Identifying and Assessing the Risk of Material Misstatements (CAS 315)
blue bullet Initial Audit Engagements (CAS 510)
blue bullet Materiality and Evaluation of Misstatements (CAS 320 and CAS 450)
blue bullet Modifications to the Auditor’s Report (including Emphasis of Matter Paragraphs and Other Matter(s) Paragraph) (CAS 705)
blue bullet Planning an Audit of Financial Statements (CAS 300)
blue bullet Preface to New Assurance Handbook
blue bullet Quality Control (CAS 220)
blue bullet Related Parties (CAS 550)
blue bullet Reporting on Controls at a Service Organization (issued December 2010)
blue bullet Reporting on General Purpose Financial Statements (CAS 700)
blue bullet Reporting on Special Purpose Financial Statements (CASs 800 and 805)
blue bullet Reporting on Summary Financial Statements (CAS 810)
blue bullet Responses to Assessed Risks (CAS 330)
blue bullet Responsibilities Relating to Fraud (CAS 240)
blue bullet Responsibility in Relation to Other Information (CAS 720)
blue bullet Strategic Plan (issued November 2010)
blue bullet Subsequent Events (CAS 560)
blue bullet Terms of Audit Engagements (CAS 210)
blue bullet Using the Work of an Expert (CAS 620)
blue bullet Written Representations (CAS 580)

 

Current Projects