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Learn about the implications of IT for audit when applying certain requirements of CAS 330, The Auditor’s Responses to Assessed Risks, as it relates to designing and performing tests of relevant controls.
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Implementation Tool for Auditors: IT – Why should auditors care? discusses specific requirements of Canadian Auditing Standard (CAS) 330 regarding relevant controls of the entity's information technology (IT) systems and designing and performing tests of their operating effectiveness.
Part I focuses on determining whether the relevant controls to be tested are:
Part II helps auditors determine whether it's necessary to obtain audit evidence supporting the effective operation of GITCs.
Canada’s accounting and auditing standards boards have a lot going on. Make sure you stay up to date on changes and get involved in standards development through the boards’ webinars and events.
February 10, 2020
Financial sustainability and digital disruption are influencing the future of NFPs. Be equipped to lead through complex change by attending Canada’s premiere event for not-for-profit leaders.
May 25, 2020
Explore new technologies that are revolutionizing accounting and finance. Find out how you can take advantage of best-fit digital solutions and emerging business trends to work smarter, ignite growth and keep innovating.