CAS 610: Using the Work of Internal Auditors
Conditions under which the auditor can use the work of the internal audit function and the procedures required.
Pourquoi CAS 610 est important
Mature issuers with internal audit functions can reduce external-audit hours, but only if the reliance is documented per CAS 610.
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 610 ?
Conditions under which the auditor can use the work of the internal audit function and the procedures required.
Pourquoi CAS 610 est-il important pour un audit ?
Mature issuers with internal audit functions can reduce external-audit hours, but only if the reliance is documented per CAS 610.
À quel référentiel appartient CAS 610 ?
CAS 610 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 610
Auditus.ai exécute des mandats PCAOB, ISA et NCA de bout en bout et cite la norme exacte derrière chaque constatation, y compris CAS 610.