CAS
Canadian Auditing Standards: the audit-firm-side rulebook that maps 1:1 to the international ISA series. Every CAS finding cites a specific standard (e.g. CAS 315 risk assessment, CAS 540 estimates).
Source / issuing body: AASB
Related terms
Every finding, cited to the standard
Auditus.ai runs PCAOB, ISA, and CAS audit engagements end-to-end and anchors every finding to the exact standard and line item behind it.