CAS 230: Audit Documentation
Defines the requirements for audit documentation: the file must enable an experienced auditor with no previous connection to the engagement to understand the work performed, evidence obtained, and conclusions reached.
Pourquoi CAS 230 est important
Most rework on Canadian public-company audits is documentation rework: the procedure was done, but the file does not prove it. Auditus.ai's scorecard heavily weights documentation completeness because that is where audit fees bleed.
Référentiel: 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.
Source principale: FRAS Canada
Questions fréquentes
Qu'est-ce que CAS 230 ?
Defines the requirements for audit documentation: the file must enable an experienced auditor with no previous connection to the engagement to understand the work performed, evidence obtained, and conclusions reached.
Pourquoi CAS 230 est-il important pour un audit ?
Most rework on Canadian public-company audits is documentation rework: the procedure was done, but the file does not prove it. Auditus.ai's scorecard heavily weights documentation completeness because that is where audit fees bleed.
À quel référentiel appartient CAS 230 ?
CAS 230 relève de : 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.
Normes connexes — 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 240 — The Auditor's Responsibilities Relating to Fraud
- CAS 250 — Consideration of Laws and Regulations
- CAS 260 — Communication with Those Charged with Governance
Voyez comment Auditus vérifie CAS 230
Auditus.ai exécute des mandats PCAOB, ISA et NCA de bout en bout et cite la norme exacte derrière chaque constatation, y compris CAS 230.