Reviews - Specific Topics (Live Webinar - Multi Segment)
Overview
|
This course has offering(s) that take place over multiple segments: |
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
- Demonstrate professional skepticism in document inquiries and discussions with the client
- 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 Dates & Registration
Improving Your Virtual Learning Experience
Live webinars have varying levels of expected interaction, with some requiring microphone and camera capabilities to support a proper learning experience – please email pdreg@bccpa.ca if you have concerns.
In general, we encourage participants to have their cameras turned on to enhance their virtual learning experience. This practice promotes a stronger connection with the instructor and fellow participants, and fosters improved communication and collaboration.
Live Webinar FAQs can be found here.
Registration terms and conditions, including the cancellation policy can be found here. If you require further assistance, please contact the PD Department.
- 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 (Live Webinar - Multi Segment)
- 7
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 10
- Credits
Overview
|
This course has offering(s) that take place over multiple segments: |
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
- Demonstrate professional skepticism in document inquiries and discussions with the client
- 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 Dates & Registration
Improving Your Virtual Learning Experience
Live webinars have varying levels of expected interaction, with some requiring microphone and camera capabilities to support a proper learning experience – please email pdreg@bccpa.ca if you have concerns.
In general, we encourage participants to have their cameras turned on to enhance their virtual learning experience. This practice promotes a stronger connection with the instructor and fellow participants, and fosters improved communication and collaboration.
Live Webinar FAQs can be found here.
Registration terms and conditions, including the cancellation policy can be found here. If you require further assistance, please contact the PD Department.
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.