CAS 230: Audit Documentation
Defines the requirements for audit documentation: the file must enable an experienced auditor with no previous connection to the engagement to understand the work performed, evidence obtained, and conclusions reached.
Why CAS 230 matters
Most rework on Canadian public-company audits is documentation rework: the procedure was done, but the file does not prove it. Auditus.ai's scorecard heavily weights documentation completeness because that is where audit fees bleed.
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 230?
Defines the requirements for audit documentation: the file must enable an experienced auditor with no previous connection to the engagement to understand the work performed, evidence obtained, and conclusions reached.
Why does CAS 230 matter for an audit?
Most rework on Canadian public-company audits is documentation rework: the procedure was done, but the file does not prove it. Auditus.ai's scorecard heavily weights documentation completeness because that is where audit fees bleed.
Which framework does CAS 230 belong to?
CAS 230 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 210 — Agreeing the Terms of Audit Engagements
- CAS 220 — Quality Management for an Audit of Financial Statements
- 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 230
Auditus.ai runs PCAOB, ISA, and CAS engagements end-to-end and cites the exact standard behind every finding — including CAS 230.