CAS 620: Using the Work of an Auditor's Expert
Requirements when the auditor uses an expert (e.g., valuation, actuarial, geological, IT) to obtain audit evidence.
Pourquoi CAS 620 est important
Estimates and complex assets frequently require an auditor's expert. Late engagement of the expert is a major timeline risk.
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 620 ?
Requirements when the auditor uses an expert (e.g., valuation, actuarial, geological, IT) to obtain audit evidence.
Pourquoi CAS 620 est-il important pour un audit ?
Estimates and complex assets frequently require an auditor's expert. Late engagement of the expert is a major timeline risk.
À quel référentiel appartient CAS 620 ?
CAS 620 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 620
Auditus.ai exécute des mandats PCAOB, ISA et NCA de bout en bout et cite la norme exacte derrière chaque constatation, y compris CAS 620.