Reviews - Application of the Standard (CSRE 2400) (On-Demand - CPA PRO)
Overview
Participants will walk through the end-to-end review engagement process under CSRE 2400, focusing on planning, execution, and reporting with appropriate professional judgment and skepticism. Participants will apply concepts through examples and exercises that emphasize documentation, quality management, and common areas of risk.
Access expires 180 days from purchase date |
Applicable for
- CPAs in public practice with limited experience who need a practical walkthrough of CSRE 2400.
- Practitioners seeking a refresher on best practices for planning, performing, and documenting review engagements.
Learning Objectives
By the end of this course, participants should be able to:
- Identify acceptance and continuance considerations and their implications for engagement planning.
- Determine areas in the financial statements where material misstatements are likely to arise and plan targeted procedures.
- Apply inquiry, analytical procedures, and additional procedures to obtain limited assurance and support conclusions.
- Document key judgments and conclusions in accordance with CSRE 2400 and firm quality management requirements.
- Describe when and how to modify the review engagement report.
Content
Topics include:
- Practitioner responsibilities and quality management considerations for review engagements.
- Engagement acceptance/continuance, engagement letters, and planning.
- Understanding the entity and its environment; materiality; areas prone to misstatement.
- Performing the engagement: inquiry, analytical procedures, and additional procedures as needed.
- Evaluation and completion: subsequent events, communication with management/TCWG, report dating and form.
- Documentation assembly, maintenance, and retention.
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 While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur.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. 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
- 7.5
- 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
Participants will walk through the end-to-end review engagement process under CSRE 2400, focusing on planning, execution, and reporting with appropriate professional judgment and skepticism. Participants will apply concepts through examples and exercises that emphasize documentation, quality management, and common areas of risk.
Access expires 180 days from purchase date |
Applicable for
- CPAs in public practice with limited experience who need a practical walkthrough of CSRE 2400.
- Practitioners seeking a refresher on best practices for planning, performing, and documenting review engagements.
Learning Objectives
By the end of this course, participants should be able to:
- Identify acceptance and continuance considerations and their implications for engagement planning.
- Determine areas in the financial statements where material misstatements are likely to arise and plan targeted procedures.
- Apply inquiry, analytical procedures, and additional procedures to obtain limited assurance and support conclusions.
- Document key judgments and conclusions in accordance with CSRE 2400 and firm quality management requirements.
- Describe when and how to modify the review engagement report.
Content
Topics include:
- Practitioner responsibilities and quality management considerations for review engagements.
- Engagement acceptance/continuance, engagement letters, and planning.
- Understanding the entity and its environment; materiality; areas prone to misstatement.
- Performing the engagement: inquiry, analytical procedures, and additional procedures as needed.
- Evaluation and completion: subsequent events, communication with management/TCWG, report dating and form.
- Documentation assembly, maintenance, and retention.
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. 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.