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Learn about common pitfalls auditors might encounter 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: Designing and performing tests of relevant controls discusses specific requirements of CAS 330, identified through practice inspection as areas where auditors struggle to meet the requirements of CAS 330. Through a review of common pitfalls, the tool provides guidance on determining the nature, timing, and extent of tests of relevant controls.
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.