CAS 620: Using the Work of an Auditor's Expert
Requirements when the auditor uses an expert (e.g., valuation, actuarial, geological, IT) to obtain audit evidence.
Why CAS 620 matters
Estimates and complex assets frequently require an auditor's expert. Late engagement of the expert is a major timeline risk.
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 620?
Requirements when the auditor uses an expert (e.g., valuation, actuarial, geological, IT) to obtain audit evidence.
Why does CAS 620 matter for an audit?
Estimates and complex assets frequently require an auditor's expert. Late engagement of the expert is a major timeline risk.
Which framework does CAS 620 belong to?
CAS 620 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 620
Auditus.ai runs PCAOB, ISA, and CAS engagements end-to-end and cites the exact standard behind every finding — including CAS 620.