CAS 706: Emphasis of Matter and Other Matter Paragraphs
Conditions for including Emphasis of Matter and Other Matter paragraphs in the auditor's report.
Pourquoi CAS 706 est important
Going-concern material uncertainty triggers an Emphasis of Matter paragraph. Issuers should know in advance.
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 706 ?
Conditions for including Emphasis of Matter and Other Matter paragraphs in the auditor's report.
Pourquoi CAS 706 est-il important pour un audit ?
Going-concern material uncertainty triggers an Emphasis of Matter paragraph. Issuers should know in advance.
À quel référentiel appartient CAS 706 ?
CAS 706 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 706
Auditus.ai exécute des mandats PCAOB, ISA et NCA de bout en bout et cite la norme exacte derrière chaque constatation, y compris CAS 706.