Audits - Application of CAS 315 (On-Demand - CPA PRO)
Former Title: Audits - Application of CAS 315 Revised Standard
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.
Access expires 180 days from purchase date |
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
By the end of this course, participants should be able to:
- 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
Topics include:
- 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 Content Created: September 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 While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur.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
Jane Bowen, FPCA, FCAAbout 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
- 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 (On-Demand - CPA PRO)
Former Title: Audits - Application of CAS 315 Revised Standard
- 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.
Access expires 180 days from purchase date |
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
By the end of this course, participants should be able to:
- 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
Topics include:
- 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 Content Created: September 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
Jane Bowen, FPCA, FCAAbout 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.