policies or methodologies. Overview and Comparisons The Existing CICA Handbook – Assurance — CASs and CSQC 1 31 CAS 200 Overall Objective of the Independent Auditor
and the Conduct of an Audit in Accordance with Canadian Auditing Standards ExISTING HAndbook SECTION(S) REPLACED There is no single Section in the existing Handbook that is comparable to CAS 200.