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Review engagements – File review

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General objective

The purpose of this training activity is to assist audit managers, supervisors and quality control staff to effectively and efficiently review engagement files prepared under review standards. Using practical cases, it will develop skills to ensure that the file and financial statements are in accordance with standards in CSRE 2400 and ASPE.

This training activity focuses on review techniques that will help ensure an efficient and effective review of working papers for review engagements. Participants will be able to understand the relationship between the review process and the requirements for engagement file reviews under CSRE 2400, including specific new requirements of CSRE 2400 that should be considered. All specific file review roles discussed in CSQC 1 will be covered. Exercises covering some common problems that reviewers may encounter will be included.


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

  • understand the relationship between the review process and the requirements for file reviews under the CSRE 2400;
  • clearly grasp the review roles discussed in CSQC 1;
  • define steps to be performed to ensure an effective review;
  • identify the file review problem areas through the use of examples;
  • Determine what should be considered when reviewing a file;
  • address queries;
  • develop strategies to ensure preparers incorporate file efficiencies identified during the review process in future files.


  • Why we review working paper files 
  • Outline of file review requirements under the CSQC 1
  • How to ensure the file is prepared under then requirements of CSRE 2400
  • Optimal schedule for working paper review
  • Useful techniques to use when reviewing working papers
  • Discussion of review problems encountered in practice 
  • File review notes – how to prepare and present them to file preparers
  • Implementation strategies to assist in gaining file efficiencies in future files
  • Completion of exercise to help identify what is missing and documentation deficiencies

Target audience

Experienced professionals interested in improving their review skills will benefit from attending this training activity.

Description complète

Aucune formation en salle trouvée


Pour tous

Saison de formation : 2020-2021
No de séance : 1702
Date de début : 2021-01-21, 08:30
Date de fin : 2021-01-21, 12:00
Durée : 3.50 h
Animateur : Michel Lavigne, CPA auditeur, CA
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

14 places disponibles

  Membre CPA Non-membre
À la carte 450,00 $ 550,00 $
Passeport CPA 600 CDP ou
350 CDP + 100,00 $
Passeport Multi-CPA 600 CDP ou
350 CDP + 100,00 $
Passeport Multi-usagers 600 CDP ou
350 CDP + 100,00 $
700 CDP ou
450 CDP + 100,00 $
Promo CPA 600 CDP ou
350 CDP + 100,00 $