Basis for Conclusions

CICA Handbook – Assurance

Canadian Auditing Standard

(issued May 2013)

CAS 610

Using the Work of Internal Auditors (revised)

Canadian Standards on Quality Control

(issued September 2009)

CSQC 1

Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements

Canadian Auditing Standards

(issued September 2009)

CAS 200	Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Canadian Auditing Standards
CAS 210	Agreeing the Terms of Audit Engagements
CAS 220	Quality Control for an Audit of Financial Statements
CAS 250	Consideration of Laws and Regulations in an Audit of Financial Statements
CAS 260	Communication with Those Charged with Governance
CAS 265	Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
CAS 320	Materiality in Planning and Performing an Audit
CAS 402	Audit Considerations Relating to an Entity Using a Service Organization
CAS 450	Evaluation of Misstatements Identified during the Audit
CAS 500	Audit Evidence
CAS 501	Audit Evidence — Specific Considerations for Selected Items
CAS 505	External Confirmations
CAS 510	Initial Audit Engagements — Opening Balances
CAS 520	Analytical Procedures
CAS 530	Audit Sampling
CAS 540	Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
CAS 550	Related Parties
CAS 560	Subsequent Events
CAS 570	Going Concern
CAS 580	Written Representations
CAS 610	Using the Work of Internal Auditors
CAS 620	Using the Work of an Auditor’s Expert
CAS 700	Forming an Opinion and Reporting on Financial Statements
CAS 705	Modifications to the Opinion in the Independent Auditor’s Report
CAS 706	Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
CAS 710	Comparative Information — Corresponding Figures and Comparative Financial Statements
CAS 720	The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements
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 Specific Elements, Accounts or Items of a Financial Statement
CAS 810	Engagement to Report on a Summary Financial Statements

The Basis for Conclusions for the International Standards on Auditing corresponding to the six CASs for which no AASB Basis for Conclusions documents were developed are available below.

ISA 230	Audit Documentation
ISA 240	The Auditor's Responsibilities Related to Fraud in an Audit of Financial Statements
ISA 300	Planning an Audit of Financial Statements
ISA 315	Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and its Environment
ISA 330	The Auditor's Responses to Assessed Risks
ISA 600	Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors