Reviews - Application of the Standard (CSRE 2400) (On-Demand - CPA PRO)
Overview
Using extracts of a review engagement file for a fictitious entity, as well as examples and exercises, this course allows the participants to deepen their knowledge of the requirements of CSRE 2400 and to benefit from practical advice to apply them properly.
Access expires 180 days from purchase date |
Course Description
Applicable for
Learning Objectives
- describe the areas of professional judgment when accepting or continuing a review engagement
- consider the components of planning an engagement and their effect on the execution phase
- identify areas in the financial statements where material misstatements are likely to arise
- develop strategies for key steps of the engagement for specific file sections
- identify specific issues related to the implementation of the requirements
- describe the requirements for completion of the file
- describe the requirements of CSQM 1 for review engagements
- describe the documentation considerations of the above areas
Content
- preliminary considerations
- acceptance or continuance of the engagement
- planning
- understanding the entity and its environment
- materiality
- identifying areas in the financial statements where material misstatements are likely to arise
- implementation of the engagement
- work required (responsibilities) related to inquiry
- analytical procedures
- specific topics
- evaluation and conclusion
- responsibility of the partner
- determining the engagement report
- communication with management and/or those charged with governance
- assembly, maintenance and retention of engagement documentation
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 While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur.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
Patricia Dahm, 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
- 7.5
- 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 - Application of the Standard (CSRE 2400) (On-Demand - CPA PRO)
- 7.5
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 10
- Credits
Overview
Using extracts of a review engagement file for a fictitious entity, as well as examples and exercises, this course allows the participants to deepen their knowledge of the requirements of CSRE 2400 and to benefit from practical advice to apply them properly.
Access expires 180 days from purchase date |
Course Description
Applicable for
Learning Objectives
- describe the areas of professional judgment when accepting or continuing a review engagement
- consider the components of planning an engagement and their effect on the execution phase
- identify areas in the financial statements where material misstatements are likely to arise
- develop strategies for key steps of the engagement for specific file sections
- identify specific issues related to the implementation of the requirements
- describe the requirements for completion of the file
- describe the requirements of CSQM 1 for review engagements
- describe the documentation considerations of the above areas
Content
- preliminary considerations
- acceptance or continuance of the engagement
- planning
- understanding the entity and its environment
- materiality
- identifying areas in the financial statements where material misstatements are likely to arise
- implementation of the engagement
- work required (responsibilities) related to inquiry
- analytical procedures
- specific topics
- evaluation and conclusion
- responsibility of the partner
- determining the engagement report
- communication with management and/or those charged with governance
- assembly, maintenance and retention of engagement documentation
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
Patricia Dahm, 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.