Audits - Simple Entity (Live Webinar - Multi Segment)
Overview
Participants will learn how to apply Canadian Auditing Standards (CAS) efficiently and effectively to audits of simple or less-complex entities. Participants will use case studies and practical examples to translate requirements into scalable, high-quality procedures and documentation.
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This course has offering(s) that take place over multiple segments:
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Applicable for
- Practitioners who audit entities that, based on size and characteristics, are simple or less-complex.
- Audit seniors and managers looking to scale CAS requirements effectively.
- Partners and reviewers seeking practical approaches to quality and efficiency on small audits.
Learning Objectives
- Interpret CAS requirements in the context of a simple entity and scale work effort appropriately.
- Identify and assess risks of material misstatement based on an understanding of the entity and its system of internal control.
- Design and perform appropriate audit procedures, including analytical procedures and tests of details, responsive to assessed risks.
- Recognize opportunities to improve efficiency while meeting documentation standards.
- Apply case study insights to other client engagements.
Content
- CAS overview and characteristics of simple/less-complex entities.
- Initial activities: client acceptance/continuance and engagement terms.
- Risk assessment: materiality, understanding the entity, planning discussions, estimates, and internal control (including IT environment).
- Responding to risk: substantive procedures, control testing opportunities, journal entry testing, sampling.
- Concluding and reporting: communicating with those charged with governance, evaluating misstatements, and the auditor’s report.
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..webp?language=en-CA)
ROBIN DIEHL, CPA, CA, CBV is a business valuator and a business analyst. Robin has vast experience presenting internal and external courses, including courses for undergraduates, professional designations and private firms. She has helped author various accounting courses and composed professional examination questions. Her areas of focus include financial accounting, financial reporting and assurance topics.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
- 1
- 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 - Simple Entity (Live Webinar - Multi Segment)
- 7
- CPD Hours
- 1
- Ethics Hours
- 0
- AML Hours
- 10
- Credits
Overview
Participants will learn how to apply Canadian Auditing Standards (CAS) efficiently and effectively to audits of simple or less-complex entities. Participants will use case studies and practical examples to translate requirements into scalable, high-quality procedures and documentation.
|
This course has offering(s) that take place over multiple segments:
|
Applicable for
- Practitioners who audit entities that, based on size and characteristics, are simple or less-complex.
- Audit seniors and managers looking to scale CAS requirements effectively.
- Partners and reviewers seeking practical approaches to quality and efficiency on small audits.
Learning Objectives
- Interpret CAS requirements in the context of a simple entity and scale work effort appropriately.
- Identify and assess risks of material misstatement based on an understanding of the entity and its system of internal control.
- Design and perform appropriate audit procedures, including analytical procedures and tests of details, responsive to assessed risks.
- Recognize opportunities to improve efficiency while meeting documentation standards.
- Apply case study insights to other client engagements.
Content
- CAS overview and characteristics of simple/less-complex entities.
- Initial activities: client acceptance/continuance and engagement terms.
- Risk assessment: materiality, understanding the entity, planning discussions, estimates, and internal control (including IT environment).
- Responding to risk: substantive procedures, control testing opportunities, journal entry testing, sampling.
- Concluding and reporting: communicating with those charged with governance, evaluating misstatements, and the auditor’s report.
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. ROBIN DIEHL, CPA, CA, CBV is a business valuator and a business analyst. Robin has vast experience presenting internal and external courses, including courses for undergraduates, professional designations and private firms. She has helped author various accounting courses and composed professional examination questions. Her areas of focus include financial accounting, financial reporting and assurance topics.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.