CAS 402: Audit Considerations Relating to an Entity Using a Service Organization
Addresses the auditor's responsibilities when the entity uses a service organization (e.g., payroll provider, hosted ERP, transfer agent) for services that are part of the entity's financial reporting.
Pourquoi CAS 402 est important
Issuers running on hosted ERP, outsourced payroll, or third-party transfer agents need SOC 1 (Type 2) reports covering the audit period. Missing or mis-aligned SOC reports stall fieldwork.
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 402 ?
Addresses the auditor's responsibilities when the entity uses a service organization (e.g., payroll provider, hosted ERP, transfer agent) for services that are part of the entity's financial reporting.
Pourquoi CAS 402 est-il important pour un audit ?
Issuers running on hosted ERP, outsourced payroll, or third-party transfer agents need SOC 1 (Type 2) reports covering the audit period. Missing or mis-aligned SOC reports stall fieldwork.
À quel référentiel appartient CAS 402 ?
CAS 402 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 230 — Audit Documentation
- CAS 240 — The Auditor's Responsibilities Relating to Fraud
- CAS 250 — Consideration of Laws and Regulations
Voyez comment Auditus vérifie CAS 402
Auditus.ai exécute des mandats PCAOB, ISA et NCA de bout en bout et cite la norme exacte derrière chaque constatation, y compris CAS 402.