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Learn about common pitfalls auditors might encounter when applying certain requirements of CAS 315, as it relates to obtaining an understanding of internal control.
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This Implementation Tool for Auditors discusses specific requirements of CAS 315 that were identified through practice inspection as areas where auditors struggle to meet the requirements of CAS 315. Providing the auditor with an understanding of these common pitfalls, the tool offers an approach for appropriately identifying and assessing the risks of material misstatement through understanding the entity and its environment, including the entity’s internal control.
May 28, 2018
The rapidly evolving pace of technology is changing how we do business. Come together with technology investment decision-makers to develop strategic solutions and explore what the future holds.
Learn more about our various financial literacy sessions and register.
October 1, 2018
The ONE is Canada’s must-attend, multi-track CPA event of the year. Stay at the top of your game with future-focused sessions, thought-provoking keynotes, prime networking opportunities and a first-class exhibition floor.