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Looking for tips on how to implement selected requirements in CAS 315? Interested in why certain requirements in CAS 315 exist and how they drive an effective audit? Read this guidance to find out more.
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This tool focuses on selected new requirements and certain other requirements in CAS 315, and emphasizes the scalability of the standard with a focus on less-complex entities. The changes to CAS 315 are effective for audits of financial statements for periods beginning on or after December 15, 2021.
This tool, originally published in June 2021, has been updated and re-published in February 2023. Updates to the tool include new questions and examples on the topic of journal entry testing. These new questions provide information about what controls over journal entries are within scope of paragraph 26 and which general IT controls (GITCs) are required to be identified in relation to controls over journal entries.
November 6, 2023
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November 13, 2023
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November 22, 2023
On November 21, the Deputy Prime Minister and Minister of Finance released the federal government’s 2023 Fall Economic Statement (FES), which contained some new tax announcements along with an update on previously announced tax measures.