42. Can I use the CASs to audit the effectiveness of internal controls of an entity?

No. The auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Section 5925, “An Audit of Internal Control Over Financial Reporting that is Integrated with an Audit of Financial Statements,” establishes standards and provides guidance regarding the auditor’s professional responsibilities when engaged to perform an audit of the effectiveness of internal control over financial reporting that is integrated with an audit of the financial statements.