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Unformatted text preview: • matters that may cause future financial statements to be materially misstated. These matters are not specifically addressed in requirements in CAS 240. Under Section 5135, the auditor is also required to communicate with a successor auditor when fraud or suspected fraud was a factor in the existing auditor’s withdrawal from the engagement. This matter is not addressed in CAS 240. Other matter (s) CAS 240 requires the auditor to communicate with those charged with governance any other matters related to fraud that are, in the auditor’s judgment, relevant to their responsibilities. In existing Canadian standards, this requirement is contained in Section 5751, and was therefore not repeated in Section 5135....
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This note was uploaded on 03/24/2012 for the course ACCOUNTING IAF taught by Professor Ganesh during the Spring '12 term at Seneca.
- Spring '12