Reviews - Specific Topics (On-Demand - CPA PRO)
Overview
There are some areas where the application of CSRE 2400 – Review Engagements can be challenging. This course builds upon fundamental knowledge of the CSRE 2400 – Review Engagements Standards and addresses areas that commonly prove more challenging for practitioners.
Access expires 180 days from purchase date |
Course Description
Note: This seminar focuses on specific topics, and does not provide comprehensive coverage of the Canadian Standard on Review Engagements (CSRE 2400).
Applicable for
Learning Objectives
- identify the common deficiencies in applying CSRE 2400 as noted by the various provincial practice inspection programs
- determine the appropriate level of documentation for understanding the entity and its environment and identifying areas of the financial statements that are likely to be materially misstated
- link the assessed areas of likely material misstatement to appropriate review engagement procedures
- develop and perform appropriate analytical procedures and meet the documentation requirements of the standard
- better document inquiries and discussions with the client by demonstrating professional skepticism
- determine when it may be appropriate to perform additional procedures in accordance with the standard
Content
- an overview of the documentation requirements
- common CSRE 2400 application and documentation deficiencies noted by provincial CPA practice inspection programs
- tips for addressing common deficiencies, such as documenting client/engagement acceptance/continuance, assessment of independence, assessment of the need for EQCR, and dating of the report
- understanding of the entity and its environment using alternative approaches to documenting the client’s accounting systems
- identification of areas in the financial statements where material misstatements are likely to arise and linking them to the planned review procedures
- the design and documentation of appropriate analytical procedures for revenue, inventory, cost of sales, payroll, etc.
- when it may be appropriate to perform additional procedures, such as cut-off procedures, confirmations, and substantive testing of details
Course Content Created: October 2024
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 While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur.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. Slides and any corresponding handout materials are included where available.These titles are eligible for Verifiable CPD Hours – in order to claim these hours as verifiable, you will be required to successfully complete a short quiz. You will be able to print or save your electronic certificate of completion.
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
Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.
Course Dates & Registration
- 7
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 10
- 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.
Reviews - Specific Topics (On-Demand - CPA PRO)
- 7
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 10
- Credits
Overview
There are some areas where the application of CSRE 2400 – Review Engagements can be challenging. This course builds upon fundamental knowledge of the CSRE 2400 – Review Engagements Standards and addresses areas that commonly prove more challenging for practitioners.
Access expires 180 days from purchase date |
Course Description
Note: This seminar focuses on specific topics, and does not provide comprehensive coverage of the Canadian Standard on Review Engagements (CSRE 2400).
Applicable for
Learning Objectives
- identify the common deficiencies in applying CSRE 2400 as noted by the various provincial practice inspection programs
- determine the appropriate level of documentation for understanding the entity and its environment and identifying areas of the financial statements that are likely to be materially misstated
- link the assessed areas of likely material misstatement to appropriate review engagement procedures
- develop and perform appropriate analytical procedures and meet the documentation requirements of the standard
- better document inquiries and discussions with the client by demonstrating professional skepticism
- determine when it may be appropriate to perform additional procedures in accordance with the standard
Content
- an overview of the documentation requirements
- common CSRE 2400 application and documentation deficiencies noted by provincial CPA practice inspection programs
- tips for addressing common deficiencies, such as documenting client/engagement acceptance/continuance, assessment of independence, assessment of the need for EQCR, and dating of the report
- understanding of the entity and its environment using alternative approaches to documenting the client’s accounting systems
- identification of areas in the financial statements where material misstatements are likely to arise and linking them to the planned review procedures
- the design and documentation of appropriate analytical procedures for revenue, inventory, cost of sales, payroll, etc.
- when it may be appropriate to perform additional procedures, such as cut-off procedures, confirmations, and substantive testing of details
Course Content Created: October 2024
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. Slides and any corresponding handout materials are included where available.These titles are eligible for Verifiable CPD Hours – in order to claim these hours as verifiable, you will be required to successfully complete a short quiz. You will be able to print or save your electronic certificate of completion.
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
Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.
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.