CAS 560: Subsequent Events
Requirements for events occurring between the date of the financial statements and the date of the auditor's report (and after the report date in limited circumstances).
Pourquoi CAS 560 est important
Subsequent-event procedures are typically the last thing done before signing. Gaps here are time-critical and can force a delayed filing.
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 560 ?
Requirements for events occurring between the date of the financial statements and the date of the auditor's report (and after the report date in limited circumstances).
Pourquoi CAS 560 est-il important pour un audit ?
Subsequent-event procedures are typically the last thing done before signing. Gaps here are time-critical and can force a delayed filing.
À quel référentiel appartient CAS 560 ?
CAS 560 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 560
Auditus.ai exécute des mandats PCAOB, ISA et NCA de bout en bout et cite la norme exacte derrière chaque constatation, y compris CAS 560.