CAS 501: Audit Evidence — Specific Considerations for Selected Items
Specific requirements for inventory existence and condition, litigation and claims, and segment information.
Pourquoi CAS 501 est important
Auditor attendance at inventory counts is presumed when inventory is material. Missing or late count plans force re-counts and additional fees.
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 501 ?
Specific requirements for inventory existence and condition, litigation and claims, and segment information.
Pourquoi CAS 501 est-il important pour un audit ?
Auditor attendance at inventory counts is presumed when inventory is material. Missing or late count plans force re-counts and additional fees.
À quel référentiel appartient CAS 501 ?
CAS 501 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 501
Auditus.ai exécute des mandats PCAOB, ISA et NCA de bout en bout et cite la norme exacte derrière chaque constatation, y compris CAS 501.