Audit client briefing: Canadian Auditing Standard (CAS) 540

Help your clients better understand the auditing process under Canadian Auditing Standard (CAS) 540.

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This audit client briefing provides you with a publication that can be shared with your audit clients to help explain the requirements of CAS 540. The briefing provides management with an explanation of requests made by auditors when auditing accounting estimates.

Your clients will learn:

  • what auditors might include in their audit plan to audit accounting estimates
  • why auditors request certain information
  • procedures auditors may perform when auditing accounting estimates
  • what auditors require in terms of audit evidence


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