Watch a qualified CPA instructor teaching the course and access a copy of the same course material that is provided to attendees of an in-person session.
After registering for a Video on Demand course, CPA Saskatchewan will send you information on how to access the course within 2 business days.
Click HERE for more information on Video-On-Demand courses.
OBJECTIVE:
CSRE 2400, Engagements to Review Historical Financial Statements is the current standard for review engagements in Canada. In this webinar, each stage of the review engagement will be considered, from planning to issuance of the practitioner’s report. Practical tools will be used to illustrate examples of documentation, included some insight into the updated Canadian Professional Engagement Manual guidance for review engagements.
WHO WILL BENEFIT:
Professional accountants in public practice who will be issuing reports under CSRE 2400.
LEARNING OUTCOMES:
By the end of this course, participants will be able to:
- apply CSRE 2400 standards to review engagements,
- identify the stages of the review engagement process,
- describe the procedures to be performed in a review engagement, and
- create adequate documentation in the review engagement file.
CONTENT:
- Overview of CSRE 2400, including a review of the scope, key concepts, and terminology.
- Examination of each stage of the review engagement process, including documentation, acceptance and continuance, understanding the entity and its environment, materiality, engagement scoping,
- procedures to be performed, concluding and reporting.
- Review of relevant guidance and support materials from CPA Canada.
PREREQUISITES:
None, although it is recommended that participants familiarize themselves with Canadian Standard for Review Engagements (CSRE 2400) including related application guidance included in the CPA Canada Assurance Handbook or issued by CPA Canada.