CAS 505: External Confirmations
Requirements for confirming balances and terms with third parties (banks, customers, counsel, custodians).
Pourquoi CAS 505 est important
Late confirmation responses are a top driver of audit timeline slip. Auditus.ai pre-builds the confirmation population from the GL.
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 505 ?
Requirements for confirming balances and terms with third parties (banks, customers, counsel, custodians).
Pourquoi CAS 505 est-il important pour un audit ?
Late confirmation responses are a top driver of audit timeline slip. Auditus.ai pre-builds the confirmation population from the GL.
À quel référentiel appartient CAS 505 ?
CAS 505 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 505
Auditus.ai exécute des mandats PCAOB, ISA et NCA de bout en bout et cite la norme exacte derrière chaque constatation, y compris CAS 505.