Circular Synthetic Aperture Sonar (CSAS) processing computes coherently Synthetic Aperture Sonar (SAS) data acquired along a circular trajectory. This approach has a number of advantages, in particular it maximises the aperture length of a SAS system, producing very high resolution sonar images. CSAS image reconstruction using back-projection algorithms, however, introduces a dissymmetry in the impulse response, as the imaged point moves away from the centre of the acquisition circle. This paper proposes a sampling scheme for the CSAS image reconstruction which allows every point, within the full field of view of the system, to be considered as the centre of a virtual CSAS acquisition scheme. As a direct consequence of using the proposed resampling scheme, the point spread function (PSF) is uniform for the full CSAS image. Closed form solutions for the CSAS PSF are derived analytically, both in the image and the Fourier domain. The thorough knowledge of the PSF leads naturally to the proposed adapted atom waves basis for CSAS image decomposition. The atom wave deconvolution is successfully applied to simulated data, increasing the image resolution by reducing the PSF energy leakage.