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Effective for audits of financial statements for periods ending on or after December 14, except for subsequent amendments. CASForming an Opinion and Reporting on Financial Statements, deals with the auditor's responsibility to form an opinion on the financial statements.
It also deals with the form and content of the auditor's report issued as a result of an audit of financial statements. It is written in the context of a complete set of general purpose financial statements and promotes consistency in the auditor's report. Consistency in the auditor's report, when the audit has been conducted in accordance with CASs, promotes credibility in the global marketplace by making more readily identifiable those audits that have been conducted in accordance with globally recognized standards.
It also helps to promote the user's understanding and to identify unusual circumstances when they occur. Dating auditors report revised CAS is effective for audits of financial statements for periods ending on or after December 15, Earlier application is permitted. Paragraph C30 of CAS was revised to require communication of key audit matters per CAS for audits of complete sets of general purpose financial statements of entities listed on the Toronto Dating auditors report Exchange, other than entities required to comply with National InstrumentInvestment Fund Continuous Disclosure.
The amendment is affective for audits of financial statements for periods ending on or after December 15, In Marchthe effective date of paragraph 46 of CAS was revised so that the requirement for the auditor to disclose the engagement partner name did not apply to audits of financial statements for periods ending before December 15,of entities whose engagement partner name appears on Form AP, Auditor Reporting of Certain Audit Participants, to be filed with the U. Public Company ing Oversight Board for that engagement.
This was a one-year deferral. As this deferral has ended, the effective date paragraph is no longer needed and has been removed on December 1, Note: Our history summary does not take into consequential amendments Dating auditors report as the result of other projects. These words serve as exceptions.
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Quick Article Links. Overview CASForming an Opinion and Reporting on Financial Statements, deals with the auditor's responsibility to form an opinion on the financial statements.
Auditor reporting guide: Reporting implications of Canadian Auditing Standards 4th edition Dec 23, Related Standards. Related Projects. See Legal for more information.
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