Basis for Conclusions

CPA Canada Handbook – Assurance

Canadian Standards on Quality Control

CSQC 1

Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements
(5 pages | September 2009)

 
Canadian Auditing Standards


CAS 200

Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Canadian Auditing Standards
(5 pages | September 2009)

CAS 210

Agreeing the Terms of Audit Engagements
(15 pages | September 2009)

CAS 220

Quality Control for an Audit of Financial Statements
(5 pages | September 2009)

CAS 250

Consideration of Laws and Regulations in an Audit of Financial Statements (revised)
(5 pages | March 2017)

CAS 250

Consideration of Laws and Regulations in an Audit of Financial Statements
(2 pages | September 2009)

CAS 260

Communication with Those Charged with Governance
(4 pages | September 2009)

CAS 265

Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
(2 pages | September 2009)

CAS 320

Materiality in Planning and Performing an Audit
(4 pages | September 2009)

CAS 402

Audit Considerations Relating to an Entity Using a Service Organization
(2 pages | September 2009)

CAS 450

Evaluation of Misstatements Identified during the Audit
(4 pages | September 2009)

CAS 500

Audit Evidence
(2 pages | September 2009)

CAS 501

Audit Evidence — Specific Considerations for Selected Items
(3 pages | September 2009)

Appended to
CAS 501

Joint Policy Statement Concerning Communications with Law Firms Regarding Claims and Possible to Claims in Connection with the Preparation and Audit of Financial Statements
(15 pages | April 2016)

CAS 505

External Confirmations
(3 pages | September 2009)

CAS 510

Initial Audit Engagements — Opening Balances
(2 pages | September 2009)

CAS 520

Analytical Procedures
(2 pages | September 2009)

CAS 530

Audit Sampling
(2 pages | September 2009)

CAS 540

Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
(3 pages | September 2009)

CAS 550

Related Parties
(3 pages | September 2009)

CAS 560

Subsequent Events
(4 pages | September 2009)

CAS 570

Going Concern
(3 pages | September 2009)

CAS 580

Written Representations
(4 pages | September 2009)

CAS 610

Using the Work of Internal Auditors (revised)
(3 pages | May 2013)

CAS 610

Using the Work of Internal Auditors
(3 pages | September 2009)

CAS 620

Using the Work of an Auditor’s Expert
(3 Pages | September 2009)

CAS 700

Forming an Opinion and Reporting on Financial Statements
(9 pages | September 2009)

CAS 705

Modifications to the Opinion in the Independent Auditor’s Report
(3 pages | September 2009)

CAS 706

Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
(6 pages | September 2009)

CAS 710

Comparative Information — Corresponding Figures and Comparative Financial Statements
(3 pages | September 2009)

CAS 720

The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements
(3 pages | September 2009)

CAS 800

Special Considerations — Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks, and CAS 805, Special Considerations — Audits of Single Financial Statements and Specified Elements, Accounts or Items of a Financial Statement
(2 pages | September 2009)

CAS 805

Special Considerations — Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
(2 pages | September 2009)

CAS 810

Engagement to Report on a Summary Financial Statements
(2 pages | September 2009)

 

IAASB Basis for Conclusions

The following Basis for Conclusions documents are for International Standards on Auditing that correspond to six CASs for which no AASB Basis for Conclusions documents were developed.

ISA 230

Audit Documentation
(12 pages | December 2007)

ISA 240

The Auditor's Responsibilities Related to Fraud in an Audit of Financial Statements
(26 pages | December 2006)

ISA 300

Planning an Audit of Financial Statements
(26 pages | December 2006)

ISA 315

Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and its Environment
(26 pages | December 2006)

ISA 330

The Auditor's Responses to Assessed Risks
(26 pages | December 2006)

ISA 600

Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors
(18 pages | October 2007)