CAS 610: Using the Work of Internal Auditors
Conditions under which the auditor can use the work of the internal audit function and the procedures required.
Why CAS 610 matters
Mature issuers with internal audit functions can reduce external-audit hours, but only if the reliance is documented per CAS 610.
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 610?
Conditions under which the auditor can use the work of the internal audit function and the procedures required.
Why does CAS 610 matter for an audit?
Mature issuers with internal audit functions can reduce external-audit hours, but only if the reliance is documented per CAS 610.
Which framework does CAS 610 belong to?
CAS 610 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 610
Auditus.ai runs PCAOB, ISA, and CAS engagements end-to-end and cites the exact standard behind every finding — including CAS 610.