Audits - Application of CAS 315 (Live Webinar - Multi Segment)
Overview
Participants will review the requirements of CAS 315 with a focus on identifying and assessing risks of material misstatement and understanding the IT environment, general IT controls (GITCs), and journal-entry-related risks. Participants will learn how to apply a scalable, risk-based planning approach supported by appropriate documentation.
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This course has offering(s) that take place over multiple segments:
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Applicable for
- Auditors who need to understand and apply CAS 315 in risk-based planning.
- Practitioners involved in identifying and assessing audit risks.
- Audit seniors and managers responsible for planning and documenting engagements.
Learning Objectives
- Describe the concept of scalability and how CAS 315 adapts to the nature and size of an organization.
- Identify key CAS 315 requirements and determine how to meet them efficiently during planning and execution.
- Conduct inherent risk assessments using the spectrum of inherent risk at the financial statement and assertion levels.
- Assess control risk, including the role of technology in client operations.
Content
- Overview of CAS 315 and its major requirements.
- Identifying and assessing risks at the financial statement and assertion levels.
- Understanding internal control components and inherent risk factors.
- Designing appropriate responses to identified risks.
- Applying CAS 315 using practical examples, with emphasis on scalability.
Course Dates & Registration
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PATRICIA DAHM, CPA, has been a CPA since 1985. She has a diverse background in public practice that included being a practice reviewer and Associate Partner with Deloitte. Presently, she has a small practice where she provides consulting services to various public accounting firms regarding practice management, monitoring, and technical assistance for assurance, quality management implementation, ASPE, ASNFPO and IFRS issues. Patricia also has a passion for sharing her experiences with those wanting to enter the profession and has taught various fourth-level accounting and assurance degree courses at SAIT.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.
Audits - Application of CAS 315 (Live Webinar - Multi Segment)
- 7
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 10
- Credits
Overview
Participants will review the requirements of CAS 315 with a focus on identifying and assessing risks of material misstatement and understanding the IT environment, general IT controls (GITCs), and journal-entry-related risks. Participants will learn how to apply a scalable, risk-based planning approach supported by appropriate documentation.
|
This course has offering(s) that take place over multiple segments:
|
Applicable for
- Auditors who need to understand and apply CAS 315 in risk-based planning.
- Practitioners involved in identifying and assessing audit risks.
- Audit seniors and managers responsible for planning and documenting engagements.
Learning Objectives
- Describe the concept of scalability and how CAS 315 adapts to the nature and size of an organization.
- Identify key CAS 315 requirements and determine how to meet them efficiently during planning and execution.
- Conduct inherent risk assessments using the spectrum of inherent risk at the financial statement and assertion levels.
- Assess control risk, including the role of technology in client operations.
Content
- Overview of CAS 315 and its major requirements.
- Identifying and assessing risks at the financial statement and assertion levels.
- Understanding internal control components and inherent risk factors.
- Designing appropriate responses to identified risks.
- Applying CAS 315 using practical examples, with emphasis on scalability.
Course Dates & Registration
PATRICIA DAHM, CPA, has been a CPA since 1985. She has a diverse background in public practice that included being a practice reviewer and Associate Partner with Deloitte. Presently, she has a small practice where she provides consulting services to various public accounting firms regarding practice management, monitoring, and technical assistance for assurance, quality management implementation, ASPE, ASNFPO and IFRS issues. Patricia also has a passion for sharing her experiences with those wanting to enter the profession and has taught various fourth-level accounting and assurance degree courses at SAIT.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.