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Audit engagements – Applying audit standards to a small entity

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  • A webinar is a live training activity which you must attend at the date and time indicated. You may access the training platform in your online file 7 days before the date of the webinar. We strongly recommend that you log in to the platform before the date of the webinar and follow the instructions in step 3 of your training path beforehand in order to test your computers’ configuration and prevent any connexion problems during your training activity.
  • Web conferences, web interviews, interactive training activities, webcasts and online training activities are recorded training activities. They can be accessed at all times after their availability date.

General objective

This course is designed for professionals who wish to enhance their skills in auditing small entities effectively and efficiently by focusing on the key Canadian Accounting Standards (CAS) that are most relevant to small entities. By understanding these standards, the professionals performing the engagement will be able to use the CAS objectives and requirements to drive the audit approach of profit and not-for-profit small entities in a cost-effective manner, while complying with all professional standards.


By the end of this training activity, participants will be able to:

  • understand how to perform an audit in accordance with the CAS in the context of a small entity;
  • use a cost-effective strategy to audit a small entity;
  • document the audit file in accordance with CAS.


  • Risk assessment 
    • Understanding CAS 315 “Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment” and how to use it when performing risk assessment procedures 
    • Practical risk assessment procedures 
    • Use of analytics as a risk assessment procedure
    • How to document the risk assessment procedures performed
    • Summarizing results and documenting conclusions
  • Risk response and reporting 
    • Understanding CAS 330 “The Auditor’s Responses to Assessed Risks” and how to use it in responding to risk 
    • Customizing audit procedures to address risk
    • Understanding which further audit procedures to perform
    • The use of tests of detail
    • Analytical audit procedures as a substantive risk response
    • When and how to use test of controls as a risk response 
    • Extent of testing considerations
    • How and when to use sampling techniques
    • Documenting procedures performed, judgments and conclusions for the small entity
    • Communicating audit findings
  • Other topics 
    • Client acceptance procedures
    • Understanding CAS 320 “Materiality in planning and Performing an audit” and the particular issues of determining and using materiality 

Target audience

This course will benefit professionals who perform audit engagements of small profit and not-for-profit entities.


Description complète

Aucune formation en salle trouvée


Pour tous

Saison de formation : 2020-2021
No de séance : 0474
Date de début : 2021-05-03, 08:30
Date de fin : 2021-05-03, 16:30
Durée : 7.00 h
Animateur : Patrick Delaney
Renseignements complémentaires : This webinar may be recorded and made available as a webcast. By registering, you agree to allow your name and discussions (audio/video/chats) to be recorded for educational purposes, without compensation or restriction.

Grille tarifaire

20 places disponibles

  Membre CPA Non-membre
À la carte 525,00 $ 675,00 $
Passeport CPA 525 CDP S/O
Passeport Multi-CPA 525 CDP S/O
Passeport Multi-usagers 525 CDP 675 CDP
Promo CPA 525 CDP S/O