CAS 500: Audit Evidence
Establishes the framework for sufficient and appropriate audit evidence. Information used as audit evidence must be relevant and reliable.
Pourquoi CAS 500 est important
Every finding ultimately tests CAS 500. If the source document is unreliable, the entire procedure fails.
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 500 ?
Establishes the framework for sufficient and appropriate audit evidence. Information used as audit evidence must be relevant and reliable.
Pourquoi CAS 500 est-il important pour un audit ?
Every finding ultimately tests CAS 500. If the source document is unreliable, the entire procedure fails.
À quel référentiel appartient CAS 500 ?
CAS 500 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 500
Auditus.ai exécute des mandats PCAOB, ISA et NCA de bout en bout et cite la norme exacte derrière chaque constatation, y compris CAS 500.