CAS 530: Audit Sampling
Requirements for designing audit samples, evaluating results, and projecting misstatements.
Pourquoi CAS 530 est important
Sample selections that the auditor rejects mid-fieldwork are pure rework. Auditus.ai builds the sample frame before 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 530 ?
Requirements for designing audit samples, evaluating results, and projecting misstatements.
Pourquoi CAS 530 est-il important pour un audit ?
Sample selections that the auditor rejects mid-fieldwork are pure rework. Auditus.ai builds the sample frame before fieldwork.
À quel référentiel appartient CAS 530 ?
CAS 530 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 530
Auditus.ai exécute des mandats PCAOB, ISA et NCA de bout en bout et cite la norme exacte derrière chaque constatation, y compris CAS 530.