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Description CAS200Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Canadian Auditing Standards CAS210Agreeing the Terms of Audit Engagements CAS220Quality Control for an Audit of Financial Statements CAS230Audit Documentation CAS240The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements CAS250Consideration of Laws and Regulations in an Audit of Financial Statements CAS260Communication with Those Charged with Governance CAS265Communicating Deficiencies in Internal Control to Those Charged with Governance and Management CAS300Planning an Audit of Financial Statements CAS315Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment CAS320Materiality in Planning and Performing an Audit CAS330The Auditor’s Response to Assessed Risk CAS402Audit Considerations Relating to an Entity Using a Service Organization CAS450Evaluation of Misstatements Identified during the Audit CAS500Audit Evidence CAS501Audit Evidence – Specific Considerations for Selected Items CAS505External Confirmations CAS510Initial Audit Engagements – Opening Balances CAS520Analytical Procedures CAS530Audit Sampling CAS540Auditing Accounting Estimates, Including Fair value Accounting Estimates, and Related Disclosures CAS550Related Parties CAS560Subsequent Events CAS570Going Concern CAS580Written Representations CAS600Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors) CAS610Using the Work of Internal Auditors CAS620Using the Work of an Auditor’s Expert CAS700Forming an Opinion and Reporting on Financial Statements CAS705Modifications to the Opinion in the Independent Auditor’s Report CAS706Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report CAS710Comparative Information – Correspond Figures and Comparative Financial Statements CAS720The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements CAS800Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks CAS805Special Considerations – Audits of Single Financial Statements and Special Elements, Accounts or Items of a Financial Statement CAS810Engagements to Report on Summary Financial Statements Canadian Auditing Standards (CAS)
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Description IAS200Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Auditing Standards IAS210Agreeing the Terms of Audit Engagements IAS220Quality Control for an Audit of Financial Statements IAS230Audit Documentation IAS240The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements IAS250Consideration of Laws and Regulations in an Audit of Financial Statements IAS260Communication with Those Charged with Governance IAS265Communicating Deficiencies in Internal Control to Those Charged with Governance and Management IAS300Planning an Audit of Financial Statements IAS315Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment IAS320Materiality in Planning and Performing an Audit IAS330The Auditor’s Response to Assessed Risk IAS402Audit Considerations Relating to an Entity Using a Service Organization IAS450Evaluation of Misstatements Identified during the Audit IAS500Audit Evidence IAS501Audit Evidence – Specific Considerations for Selected Items IAS505External Confirmations IAS510Initial Audit Engagements – Opening Balances IAS520Analytical Procedures IAS530Audit Sampling IAS540Auditing Accounting Estimates, Including Fair value Accounting Estimates, and Related Disclosures IAS550Related Parties IAS560Subsequent Events IAS570Going Concern IAS580Written Representations IAS600Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors) IAS610Using the Work of Internal Auditors IAS620Using the Work of an Auditor’s Expert IAS700Forming an Opinion and Reporting on Financial Statements IAS705Modifications to the Opinion in the Independent Auditor’s Report IAS706Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report IAS710Comparative Information – Correspond Figures and Comparative Financial Statements IAS720The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements IAS800Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks IAS805Special Considerations – Audits of Single Financial Statements and Special Elements, Accounts or Items of a Financial Statement IAS810Engagements to Report on Summary Financial Statements International Auditing Standards (IAS)
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Description General Assurance and Auditing [CSAE 3416, Sections 5020 – 5095] CSAE3416Reports on Controls at a Service Organization 5020Association 5021Authority of Auditing and Assurance Standards and Other Guidance for Engagements Other than Audits of Financial Statements and Other Historical Financial Information 5025Standards for Assurance Engagements Other than Audits of Financial Statements and Other Historical Financial Information 5030Quality Control Procedures for Assurance Engagements Other than Audits of Financial Statements and Other Historical Financial Information 5049Use of Specialists in Assurance Engagements Other than Audits of Financial Statements and Other Historical Financial Information 5050Using the Work of Internal Audit in Assurance Engagements Other than Audits of Financial Statements and Other Historical Financial Information 5800Special Reports - Introduction 5815Special Reports – Audit Reports on Compliance with Agreements, Statutes and Regulations 5925An Audit of Internal Control Over Financial Reporting that is Integrated with an Audit of Financial Statements Specialized Areas [Sections 7050 – 7600] 7050Auditor Review of Interim Financial Statements 7110Auditor Involvement with Offering Documents of Public and Private Entities 7115Auditor Involvement with Offering Documents of Public and Private Entities – Current Legislative and Regulatory Requirements 7200Auditor Assistance to Underwriters and Others 7500Auditor’s Consent to the Use of the Auditor’s Report in Connection with Designated Documents 7600Reports on the Application of Accounting Principles Review Engagements [Sections 8100 – 8600] 8100General Review Standards 8200Public Accountant’s Review of Financial Statements 8500Reviews of Financial Information Other than Financial Statements 8600Reviews of Compliance with Agreements and Regulations Related Services [Sections 9100 – 9200] 9100Reports on the Results of Applying Specified Auditing Procedures to Financial Information Other than Financial Statements 9110Agreed-Upon Procedures Regarding Internal Control over Financial Reporting 9200Compilation Engagements Other Canadian Standards
![Description General Assurance and Auditing [CSAE 3416, Sections 5020 – 5095] CSAE3416Reports on Controls at a Service Organization 5020Association 5021Authority of Auditing and Assurance Standards and Other Guidance for Engagements Other than Audits of Financial Statements and Other Historical Financial Information 5025Standards for Assurance Engagements Other than Audits of Financial Statements and Other Historical Financial Information 5030Quality Control Procedures for Assurance Engagements Other than Audits of Financial Statements and Other Historical Financial Information 5049Use of Specialists in Assurance Engagements Other than Audits of Financial Statements and Other Historical Financial Information 5050Using the Work of Internal Audit in Assurance Engagements Other than Audits of Financial Statements and Other Historical Financial Information 5800Special Reports - Introduction 5815Special Reports – Audit Reports on Compliance with Agreements, Statutes and Regulations 5925An Audit of Internal Control Over Financial Reporting that is Integrated with an Audit of Financial Statements Specialized Areas [Sections 7050 – 7600] 7050Auditor Review of Interim Financial Statements 7110Auditor Involvement with Offering Documents of Public and Private Entities 7115Auditor Involvement with Offering Documents of Public and Private Entities – Current Legislative and Regulatory Requirements 7200Auditor Assistance to Underwriters and Others 7500Auditor’s Consent to the Use of the Auditor’s Report in Connection with Designated Documents 7600Reports on the Application of Accounting Principles Review Engagements [Sections 8100 – 8600] 8100General Review Standards 8200Public Accountant’s Review of Financial Statements 8500Reviews of Financial Information Other than Financial Statements 8600Reviews of Compliance with Agreements and Regulations Related Services [Sections 9100 – 9200] 9100Reports on the Results of Applying Specified Auditing Procedures to Financial Information Other than Financial Statements 9110Agreed-Upon Procedures Regarding Internal Control over Financial Reporting 9200Compilation Engagements Other Canadian Standards](http://images.slideplayer.com./27/9033322/slides/slide_3.jpg "Description General Assurance and Auditing [CSAE 3416, Sections 5020 – 5095] CSAE3416Reports on Controls at a Service Organization 5020Association 5021Authority of Auditing and Assurance Standards and Other Guidance for Engagements Other than Audits of Financial Statements and Other Historical Financial Information 5025Standards for Assurance Engagements Other than Audits of Financial Statements and Other Historical Financial Information 5030Quality Control Procedures for Assurance Engagements Other than Audits of Financial Statements and Other Historical Financial Information 5049Use of Specialists in Assurance Engagements Other than Audits of Financial Statements and Other Historical Financial Information 5050Using the Work of Internal Audit in Assurance Engagements Other than Audits of Financial Statements and Other Historical Financial Information 5800Special Reports - Introduction 5815Special Reports – Audit Reports on Compliance with Agreements, Statutes and Regulations 5925An Audit of Internal Control Over Financial Reporting that is Integrated with an Audit of Financial Statements Specialized Areas [Sections 7050 – 7600] 7050Auditor Review of Interim Financial Statements 7110Auditor Involvement with Offering Documents of Public and Private Entities 7115Auditor Involvement with Offering Documents of Public and Private Entities – Current Legislative and Regulatory Requirements 7200Auditor Assistance to Underwriters and Others 7500Auditor’s Consent to the Use of the Auditor’s Report in Connection with Designated Documents 7600Reports on the Application of Accounting Principles Review Engagements [Sections 8100 – 8600] 8100General Review Standards 8200Public Accountant’s Review of Financial Statements 8500Reviews of Financial Information Other than Financial Statements 8600Reviews of Compliance with Agreements and Regulations Related Services [Sections 9100 – 9200] 9100Reports on the Results of Applying Specified Auditing Procedures to Financial Information Other than Financial Statements 9110Agreed-Upon Procedures Regarding Internal Control over Financial Reporting 9200Compilation Engagements Other Canadian Standards")
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Description AUG4Services on Matter Relating to Solvency AUG5Compilation Engagements – Financial Statement Disclosures AUG6Examination of Financial Forecast or Projection Included in a Prospectus or Other Public Offering Document AUG13Special Reports on Regulated Financial Intuitions AUG16Compilation of a Financial Forecast or Projection AUG17Transactions or Conditions Reportable under the “Well-Being Reporting Requirement” in Federal Financial Institutions Legislation AUG18Criteria foe Non-Derivative Reports Issued under Subsection 295(5) of “an Act Respecting Trust Companies and Savings Companies” in Quebec AUG20Performance of a Review of Financial Statements in Accordance with Sections 8100 and 8200 AUG30The Auditor’s Consent and Comfort in Connection with Securities Offering Documents AUG46Communications with Law Firms under new Accounting and Auditing Standards AUG47Dating the review engagement report on financial statements AUG48Legislative Requirements to Report on the Consistent Application of Accounting Principles in the Applicable Financial Reporting Framework Assurance and Related Services Guidelines Assurance Handbook Prior to the Issuance of CASs Description (The following Guidelines are no longer in the current standards collection) AUG39Auditing derivative financial instruments AUG41Applying the concept of materiality Public Sector [Sections PS 5000 – PS 6420] Description PS5000Introduction to Assurance Recommendations that Apply Only to the Public Sector PS5300Auditing for Compliance with Legislative and Related Authorities in the Public Sector PS5400Value-for-Money Auditing in the Public Sector PS6410Planning Value-for-Money Audits in the Public Sector PS6420Knowledge of the Audit Entity in Planning Value-for-Money Audits in the Public Sector
![Description AUG4Services on Matter Relating to Solvency AUG5Compilation Engagements – Financial Statement Disclosures AUG6Examination of Financial Forecast or Projection Included in a Prospectus or Other Public Offering Document AUG13Special Reports on Regulated Financial Intuitions AUG16Compilation of a Financial Forecast or Projection AUG17Transactions or Conditions Reportable under the Well-Being Reporting Requirement in Federal Financial Institutions Legislation AUG18Criteria foe Non-Derivative Reports Issued under Subsection 295(5) of an Act Respecting Trust Companies and Savings Companies in Quebec AUG20Performance of a Review of Financial Statements in Accordance with Sections 8100 and 8200 AUG30The Auditor’s Consent and Comfort in Connection with Securities Offering Documents AUG46Communications with Law Firms under new Accounting and Auditing Standards AUG47Dating the review engagement report on financial statements AUG48Legislative Requirements to Report on the Consistent Application of Accounting Principles in the Applicable Financial Reporting Framework Assurance and Related Services Guidelines Assurance Handbook Prior to the Issuance of CASs Description (The following Guidelines are no longer in the current standards collection) AUG39Auditing derivative financial instruments AUG41Applying the concept of materiality Public Sector [Sections PS 5000 – PS 6420] Description PS5000Introduction to Assurance Recommendations that Apply Only to the Public Sector PS5300Auditing for Compliance with Legislative and Related Authorities in the Public Sector PS5400Value-for-Money Auditing in the Public Sector PS6410Planning Value-for-Money Audits in the Public Sector PS6420Knowledge of the Audit Entity in Planning Value-for-Money Audits in the Public Sector](http://images.slideplayer.com./27/9033322/slides/slide_4.jpg "Description AUG4Services on Matter Relating to Solvency AUG5Compilation Engagements – Financial Statement Disclosures AUG6Examination of Financial Forecast or Projection Included in a Prospectus or Other Public Offering Document AUG13Special Reports on Regulated Financial Intuitions AUG16Compilation of a Financial Forecast or Projection AUG17Transactions or Conditions Reportable under the Well-Being Reporting Requirement in Federal Financial Institutions Legislation AUG18Criteria foe Non-Derivative Reports Issued under Subsection 295(5) of an Act Respecting Trust Companies and Savings Companies in Quebec AUG20Performance of a Review of Financial Statements in Accordance with Sections 8100 and 8200 AUG30The Auditor’s Consent and Comfort in Connection with Securities Offering Documents AUG46Communications with Law Firms under new Accounting and Auditing Standards AUG47Dating the review engagement report on financial statements AUG48Legislative Requirements to Report on the Consistent Application of Accounting Principles in the Applicable Financial Reporting Framework Assurance and Related Services Guidelines Assurance Handbook Prior to the Issuance of CASs Description (The following Guidelines are no longer in the current standards collection) AUG39Auditing derivative financial instruments AUG41Applying the concept of materiality Public Sector [Sections PS 5000 – PS 6420] Description PS5000Introduction to Assurance Recommendations that Apply Only to the Public Sector PS5300Auditing for Compliance with Legislative and Related Authorities in the Public Sector PS5400Value-for-Money Auditing in the Public Sector PS6410Planning Value-for-Money Audits in the Public Sector PS6420Knowledge of the Audit Entity in Planning Value-for-Money Audits in the Public Sector")
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