Audits - Group Audit Considerations (Revised CAS 600) (On-Demand - CPA PRO)
Overview
Participants will examine the revised CAS 600 requirements for group audits, including scope, responsibilities, quality considerations, and interactions with component auditors. Participants will learn how to apply a risk-based, scalable approach for groups with few or no component auditors and document procedures appropriately.
Access expires 180 days from purchase date |
Applicable for
- Public practitioners conducting group audits.
- Managers and senior staff involved in planning or performing group audits.
- Engagement leaders responsible for quality on multi-component engagements.
Learning Objectives
By the end of this course, participants should be able to:
- Describe the scope and applicability of the revised CAS 600.
- Explain responsibilities of the group engagement partner and the group auditor.
- Plan and execute effective communications and interactions with component auditors.
- Apply a scalable, risk-based approach (including materiality and aggregation risk) in group audits.
- Determine appropriate documentation to support conclusions and demonstrate audit quality.
Content
Topics include:
- Scope and key concepts in CAS 600.
- Achieving quality on a group audit; acceptance and continuance considerations.
- Overall group audit strategy and group audit plan (risk-based approach).
- Understanding the group, environment, and system of internal control; identifying and assessing risks.
- Materiality and aggregation risk.
- Responsibilities of the group engagement partner and group auditor.
- Communication and interaction with component auditors; using evidence from audits performed for other purposes.
- Documentation expectations; professional skepticism and judgment.
- Scalability considerations and Canadian amendments.
Course Content Created: October 2023
The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.Presenter
Bradley Keefe, CPA, CAAbout This Product
On-Demand Courses by CPA PRO are either video recordings from live seminars, or video recordings produced specifically for the on-demand audience. Where available, accompanying materials such as handouts or course notes are included.On-demand courses are eligible for verifiable CPD hours upon successful completion, and a certificate will be made available for download for your records.
Note that some courses comprise both formal instruction and self-directed exercises. In such cases, participants must complete both components to claim full CPD hours, or must reduce their reported CPD hours accordingly.
Please note that not all on-demand courses include downloadable materials such as course notes or slides.
How to get started
After completing your purchase, go to mylms.bccpa.ca. Log in using your CPABC Online Services credentials. Click Go to Your Courses and Materials to access your Learning Center. Select your course title to begin.
Course Dates & Registration
- 3.5
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 5
- Credits
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.
Audits - Group Audit Considerations (Revised CAS 600) (On-Demand - CPA PRO)
- 3.5
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 5
- Credits
Overview
Participants will examine the revised CAS 600 requirements for group audits, including scope, responsibilities, quality considerations, and interactions with component auditors. Participants will learn how to apply a risk-based, scalable approach for groups with few or no component auditors and document procedures appropriately.
Access expires 180 days from purchase date |
Applicable for
- Public practitioners conducting group audits.
- Managers and senior staff involved in planning or performing group audits.
- Engagement leaders responsible for quality on multi-component engagements.
Learning Objectives
By the end of this course, participants should be able to:
- Describe the scope and applicability of the revised CAS 600.
- Explain responsibilities of the group engagement partner and the group auditor.
- Plan and execute effective communications and interactions with component auditors.
- Apply a scalable, risk-based approach (including materiality and aggregation risk) in group audits.
- Determine appropriate documentation to support conclusions and demonstrate audit quality.
Content
Topics include:
- Scope and key concepts in CAS 600.
- Achieving quality on a group audit; acceptance and continuance considerations.
- Overall group audit strategy and group audit plan (risk-based approach).
- Understanding the group, environment, and system of internal control; identifying and assessing risks.
- Materiality and aggregation risk.
- Responsibilities of the group engagement partner and group auditor.
- Communication and interaction with component auditors; using evidence from audits performed for other purposes.
- Documentation expectations; professional skepticism and judgment.
- Scalability considerations and Canadian amendments.
Course Content Created: October 2023
The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.Presenter
Bradley Keefe, CPA, CAAbout This Product
On-Demand Courses by CPA PRO are either video recordings from live seminars, or video recordings produced specifically for the on-demand audience. Where available, accompanying materials such as handouts or course notes are included.On-demand courses are eligible for verifiable CPD hours upon successful completion, and a certificate will be made available for download for your records.
Note that some courses comprise both formal instruction and self-directed exercises. In such cases, participants must complete both components to claim full CPD hours, or must reduce their reported CPD hours accordingly.
Please note that not all on-demand courses include downloadable materials such as course notes or slides.
How to get started
After completing your purchase, go to mylms.bccpa.ca. Log in using your CPABC Online Services credentials. Click Go to Your Courses and Materials to access your Learning Center. Select your course title to begin.
Course Dates & Registration
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.