Canadian auditing standards (CAS)

Discover a wealth of education, information and resources related to Canadian auditing standards. Apply filters to narrow your results for publications, Pivot Magazine articles, courses, webinars, blogs and more.


CAS 315 has been significantly revised to promote a more effective risk identification and assessment. Learn about the changes to the standard and understand how these will impact your audit engagements.

Read this report to learn about recommendations for narrowing the expectation gap for fraud and going concern. Using a multi-stakeholder approach, the underlying research for this report was supported by virtual roundtables around the globe.

How do you consider information reliability when using automated tools and techniques? What about the information produced by the entity? Find answers on designing and performing audit procedures to obtain sufficient appropriate audit evidence here.

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