Canadian auditing standards (CAS)
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Learn how to identify, assess and respond to the presumed risk of material misstatement (ROMM) due to fraud in revenue recognition.
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.
October 19, 2021
New to using ATT in audits? Wondering how to use ATT appropriately for risk assessment, audit procedures or what to document? Find a summary of recent Canadian and International resources here.
Learn about our submission to the Canadian Securities Administrators (CSA) May 2021 Notice and Request for Comment.
August 26, 2021
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.
Looking for specifics about implementing revised CAS 540? Learn the what, why and how of auditing accounting estimates and related disclosures.
Explore our digital catalogue for professional development. Search by sector, topic or format to keep up with the latest in your field and find flexible ways to earn CPD hours, upskill or deepen your expertise.
Explore our digital catalogue for professional development. Search by sector, topic or format to keep up with the latest in your field and find flexible ways to earn CPD hours, upskill or deepen your expertise.
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.
Climate change is increasingly front of mind for investors and other stakeholders as its effects are increasingly visible. This alert assists auditors in understanding considerations of climate-related risks in an audit of financial statements.