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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.
It’s said that a crisis brings out the best in people and, in most cases, that’s true. But there is a dark side to tough times, as fraudsters prey on people who are uncertain and looking for easy answers.
March 18, 2020
The federal government’s actions and fiscal support to address the widespread and devastating economic fallout of the COVID-19 pandemic are welcomed by Chartered Professional Accountants of Canada (CPA Canada).
April 2, 2020
Listen to this special edition Practitioner’s Pulse webinar where we answer some frequently asked questions around practice management issues and some key financial reporting and auditing implications of COVID-19.