Canadian Auditing Standards

Canadian Auditing Standards (CAS) are a set of guidelines that auditors follow to ensure financial statements are accurate and reliable. These standards outline the procedures, responsibilities, and ethical requirements auditors must adhere to when examining an organization’s financial records. The goal is to provide confidence to stakeholders—such as investors, lenders, and regulators—that the financial information presented is fair and free from material misstatement. By following CAS, auditors maintain consistency, professionalism, and integrity in their work, helping to promote transparency and trust in financial reporting within Canada.