Review Engagements - Specific Topics (VO)

The course builds upon fundamental knowledge of the CSRE 2400 – Review Engagements Standards and addresses areas that are commonly more challenging for practitioners.

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.

There are some areas where the application of CSRE 2400 – Review Engagements can be challenging. The course builds upon fundamental knowledge of the CSRE 2400 – Review Engagements Standards and addresses areas that are commonly more challenging for practitioners. 

Drawing upon common deficiencies found nationally in practice inspections, the course will show participants how to quickly identify incomplete review engagement documentation and apply the necessary changes to resolve outstanding issues. The material includes various exercises and examples of review engagement documentation.

Note:  The seminar focuses on specific topics, and does not provide comprehensive coverage of the Canadian Standard on Review Engagements (CSRE 2400). 

Public practitioners as well as managers and senior staff members employed in public practice who are conducting review engagements under CSRE 2400

By the end of this course, participants should be able to:

  • identify the common deficiencies in applying CSRE 2400 as noted by the various provincial practice inspection programs,
  • determine the appropriate level of documentation for understanding the entity and its environment and identifying areas of the financial statements that are likely to be materially misstated,
  • link the assessed areas of likely material misstatement to appropriate review engagement procedures,
  • develop and perform appropriate analytical procedures and meet the documentation requirements of the standard,
  • better document inquiries and discussions with the client by demonstrating professional skepticism, and
  • determine when it may be appropriate to perform additional procedures in accordance with the standard.

Topics covered in this course include:

  • an overview of the documentation requirements Common CSRE 2400 application and documentation deficiencies noted by provincial CPA practice inspection programs,
  • tips for addressing common deficiencies, such as documenting client/engagement acceptance/continuance, assessment of independence, assessment of the need for EQCR, use of the correct review engagement report, and dating of the report,
  • understanding of the entity and its environment using alternative approaches to documenting the client’s accounting systems,
  • identification of areas in the financial statements where material misstatements are likely to arise and linking them to the planned review procedures,
  • the design and documentation of appropriate analytical procedures for revenue, inventory, cost of sales, and payroll, and
  • the performance of additional procedures, such as cut-off procedures, confirmations, and substantive testing of details.

It is recommended that participants previously take the Review Engagements – Overview of the Standard (CSRE 2400) course or have equivalent working knowledge of CSRE 2400.

11/1/2021 - 3/25/2022
Video on Demand

Personal Passport Eligibility

Corporate Passport Eligibility


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