CAS 210: Agreeing the Terms of Audit Engagements
Requires the auditor to agree the terms of the engagement with management and, where appropriate, those charged with governance, typically through a signed engagement letter.
Why CAS 210 matters
A missing or stale engagement letter is one of the most common (and most embarrassing) findings in CPAB file reviews. Auditus.ai flags it on day one.
Framework: Canadian Auditing Standards (CAS)
CAS are the auditing standards adopted by the Auditing and Assurance Standards Board (AASB) of CPA Canada. They are Canadian adoptions of the IAASB's International Standards on Auditing (ISAs) and govern every audit of financial statements performed in Canada.
Primary source: FRAS Canada
Frequently asked
What is CAS 210?
Requires the auditor to agree the terms of the engagement with management and, where appropriate, those charged with governance, typically through a signed engagement letter.
Why does CAS 210 matter for an audit?
A missing or stale engagement letter is one of the most common (and most embarrassing) findings in CPAB file reviews. Auditus.ai flags it on day one.
Which framework does CAS 210 belong to?
CAS 210 falls under Canadian Auditing Standards (CAS). CAS are the auditing standards adopted by the Auditing and Assurance Standards Board (AASB) of CPA Canada. They are Canadian adoptions of the IAASB's International Standards on Auditing (ISAs) and govern every audit of financial statements performed in Canada.
Related standards — Canadian Auditing Standards (CAS)
- CAS 200 — Overall Objectives of the Independent Auditor
- CAS 220 — Quality Management for an Audit of Financial Statements
- CAS 230 — Audit Documentation
- CAS 240 — The Auditor's Responsibilities Relating to Fraud
- CAS 250 — Consideration of Laws and Regulations
- CAS 260 — Communication with Those Charged with Governance
See how Auditus checks CAS 210
Auditus.ai runs PCAOB, ISA, and CAS engagements end-to-end and cites the exact standard behind every finding — including CAS 210.