CAS 330: The Auditor's Responses to Assessed Risks
Requires the auditor to design and implement overall responses and further audit procedures (tests of controls and substantive procedures) responsive to assessed risks of material misstatement at the assertion level.
Why CAS 330 matters
CAS 330 ties planning to execution. If risk identification is weak, the responses are weak, and CPAB will flag both.
Framework: Canadian Auditing Standards (CAS)
CAS are the auditing standards adopted by the Auditing and Assurance Standards Board (AASB) of CPA Canada. They are Canadian adoptions of the IAASB's International Standards on Auditing (ISAs) and govern every audit of financial statements performed in Canada.
Primary source: FRAS Canada
Frequently asked
What is CAS 330?
Requires the auditor to design and implement overall responses and further audit procedures (tests of controls and substantive procedures) responsive to assessed risks of material misstatement at the assertion level.
Why does CAS 330 matter for an audit?
CAS 330 ties planning to execution. If risk identification is weak, the responses are weak, and CPAB will flag both.
Which framework does CAS 330 belong to?
CAS 330 falls under Canadian Auditing Standards (CAS). CAS are the auditing standards adopted by the Auditing and Assurance Standards Board (AASB) of CPA Canada. They are Canadian adoptions of the IAASB's International Standards on Auditing (ISAs) and govern every audit of financial statements performed in Canada.
Related standards — Canadian Auditing Standards (CAS)
- CAS 200 — Overall Objectives of the Independent Auditor
- CAS 210 — Agreeing the Terms of Audit Engagements
- CAS 220 — Quality Management for an Audit of Financial Statements
- CAS 230 — Audit Documentation
- CAS 240 — The Auditor's Responsibilities Relating to Fraud
- CAS 250 — Consideration of Laws and Regulations
See how Auditus checks CAS 330
Auditus.ai runs PCAOB, ISA, and CAS engagements end-to-end and cites the exact standard behind every finding — including CAS 330.