Review engagements – Application of the standard
What is the difference between the types of e-learning activities?
- 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.
Using extracts of a review engagement file for a fictitious entity, this training activity, which is aimed at an experienced clientele, allows the participants to deepen their knowledge of the requirements and to benefit from practical advice in order to properly apply them.
By the end of this training activity, the participant will be able to:
- consider practical advice to optimize the planning of the engagement;
- identify areas in the financial statements where material misstatements are likely to arise;
- develop strategies for key steps of the engagement and for specific sections;
- identify specific issues related to the implementation of the requirements.
- Preliminary considerations
- Identifying areas in the financial statements where material misstatements are likely to arise
- Understanding the entity and its environment
- Analytical procedures
- Implementation and conclusion of the engagement
- Work required (responsibilities)
- Specific topics
Lectures and practical examples
CPAs in public practice