Assurance Notes

Prepared by HTK Consulting

Our Assurance notes contain summaries of Canadian Auditing Standards (CAS), notable topics from Other Canadian Standards (General Assurance and Auditing, Special Reports, Review Engagements, and Related Services). These notes are perfect for those writing the CA Exams (Modules, CKE, SOA, and UFE), for university students, and for accounting professionals who need a refresher on topics. We are always updating and adding new notes, so please keep checking!


CAS Section Topic
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 230 Audit Documentation
CAS 240 The Auditor's Responsibilities Relating to Fraud in 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 300 Planning an Audit of Financial Statements
CAS 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment
CAS 320 Materiality in Planning and Performing an Audit
CAS 330 The Auditor's Responses to Assessed Risks
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 600 Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors)
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
CAS 805 Special Considerations — Audits Of Single Financial Statements And Specific Elements, Accounts Or Items Of A Financial Statement
CAS 810 Engagements to Report on Summary Financial Statements


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